Will of Koeffler v. Koeffler

The following opinion was filed April 30, 1935 :

Rosenberry, C. J.

The appellants claim that the tax, if any, is not payable out of the general estate. The petitioner in the court below, respondent here, filed a motion for review, contending, first, that her interest in the estate of her deceased husband is not taxable; and, second, that if taxable the tax should be paid out of the general estate. The tax commission claims that the amount due the petitioner is sub*563ject to a tax under the provisions of sec. 72.01 (3), Stats., the material part of which is as follows :

“72.01 Subjects liable. A tax…