In re Estate of Castles

HENRIOD, Justice:

Appeal from the lower court’s order determining the inheritance tax in the probate of decedent Castles’ estate. Affirmed. No costs awarded.

There is no decree of distribution in the record on appeal. The only documents here have to do with the tax.

The sole question put on appeal is whether a wife’s statutory distributive share under Title 74-4-3, Utah Code Annotated 1953, is taxable.

Castles’ will gave his wife one-half and each of two children one-fourth of his estate, inventoried at $71,000, $56,000 of which was real property, to which one-third, or $18,667, Mrs. Castles was…