Frick v. State

The opinion of the court was delivered by

Burch, J.:

The proceeding in the district court was one by executors of the estate of a nonresident of this state for review of an order of the state tax commission refusing to abate succession taxes paid to the state treasurer. The district court sustained a demurrer to the application for review, and the executors appeal.

Henry C. Frick, a resident of the state of Pennsylvania, died testate on December 2, 1919. His will was duly probated in the county of his residence, and executors of the estate were appointed. Included in the Pennsylvania assets of…