Ricardo v. Kelly

The opinion of the court was delivered by

Heher, J.

The issue here is one of testamentary construction. The inquiry is whether the devise made by the will of Mary G. Bakman, deceased, to her nephew, Joseph M. H. Eenner, created . a vested estate in remainder in the lands, subject to divestiture upon certain contingencies, neither of which happened, and the subsequent transfers of the interest occasioned by the devolution of title under the Descent Act are subject to the inheritance taxes levied by the defendant Tax Commissioner, or whether the deaths of Eenner and his brother, John Frederick…