In Re Estate of Cooke

This is an appeal to this Court under V. S. 47, § 1065 from an assessment of inheritance taxes made by the Probate Court for the District of Addison upon the widow’s portion of the intestate estate of Patrick J. Cooke. The court included the homestead right of the widow, valued at $1,000. under V. S. 47, § 2610, in the gross share of the widow in the estate and assessed the direct inheritance tax accordingly. The widow appealed.

V. S. 47, § 1054, which provides for the taxation of direct inheritances and which is a part of Chapter 49 having to do with inheritance, transfer and estate taxes, so…