Estate of Daviscourt v. Department of Revenue

Carlisle B. Boberts, Judge.

This suit presents an inheritance tax question. Mr. Nicholas H. Daviscourt died on a business trip in Sarawak, Borneo, on December 5, 1970. His employer, Wood Slicing Corp., which does business under the name, and will hereinafter be referred to, as States Veneer Co., on November 19, 1971, agreed to pay to Mrs. Buby A. Daviscourt, the widow of the decedent and the personal representative of his estate, the sum of $213,056.99. The Department of Bevenue has assessed additional taxes against Mr. Daviscourt’s estate under the theory that the present value of the…