Tilg v. Department of Revenue

The appellant, the personal representative of the Estate of Sybil Wood Jacobs, challenges the assessment of inheritance tax imposed by the Wisconsin Depart*268ment of Revenue (hereinafter, department) in its Certificate Determining Inheritance Tax upheld by the county court.

The questions on appeal are:

1. Should assets acquired under the terms of a joint contractual will by the surviving testator be included in the estate of the surviving testator for the purpose of determining the inheritance tax?

We conclude that they should.

2. When a beneficiary of a decedent’s will dies before the bequest or…