In Re the Estate of Lingle

The opinion of the court was delivered by

Mountain, J.

This is an inheritance tax case. The decedent left his entire estate to his second wife. This testamentary desposition was in breach of a separation agreement entered into between him and his first wife, wherein he had promised to leave one-half his estate to his two daughters by the first marriage. Following probate of the will and after considerable negotiation, a settlement was reached, payment of certain sums was made to each of the two daughters and the other terms of settlement were carried out. At issue is the question as to the…