Estate of Dewitt v. State

ALDEN A. STOCKARD, Commissioner.

This is an appeal from the judgment of the Circuit Court of Jackson County affirming an order of the Probate Court assessing inheritance tax in the estate of J. Roger DeWitt, a resident of Jackson County who died on November 20, 1968.

The will of Mr. DeWitt divided his estate into two trusts, a “marital trust” and a *933“residuary trust.” Under the “marital trust” his widow, Mary M. DeWitt (the executrix), was given a life estate beneficial interest in that proportion of his entire estate which, with other provisions for his wife by will or otherwise, would…