In Re Wilson's Estate

The position of appellant is that in arriving at the clear market value of the estate in question for inheritance tax purposes, the family allowance should not have been deducted from the gross value thereof. In support of that position we shall place before the court so much of the laws relating to a tax on inheritances and transfers as we consider pertinent and base such argument thereon as our capacity affords. [Here follows a historical review of legislation referring to inheritance taxes.] The allowance to respondent, Martha Wilson, was made upon the authority of section 10146, Revised…