In Re Estate of Rice

Certiorari to tbe probate court of Kandiyohi county to review its order determining the succession tax upon the estate of Albert E. Rice, who died testate on September 11, 1921.

Cushman A. Rice was the residuary devisee. He received property of the value of $415,916.88, upon which, less his exemption of $10,000, a tax of $14,986.68 was adjudged. In addition to the amount received as residuary devisee he may or may not take under a provision of the will bequeathing $50,000 in money to the executors, in trust, as follows: To invest and add accumulations until January 1, 1930; then to pay the…