Guaranty National Bank v. Mitchell

Given, President:

There is involved on this appeal, from the Circuit Court of Logan County, a single issue, whether a widow who has renounced a will, pursuant to provisions of Code, 42-3-1, is entitled to receive her distributive share of the personal estate of the decedent free of the assessment or burden of the federal estate tax imposed by Section 2001, Title 26 U.S.C., which, insofar as material, reads: “A tax computed in accordance with the following table is hereby imposed on the transfer of the taxable estate, determined as provided in section 2051, of every decedent, citizen or…