In re the Appeal of the Estate of Kerschen

Gernon, J.:

This is an appeal from an order of the Board of Tax Appeals sustaining an assessment of additional inheritance tax against the estate of Alma M. Kerschen in the amount of $17,127.72. Finding no error, we affirm.

This appeal actually involves the handling of the estates of Alma Kerschen and Verona Mollinger, who were sisters. Kerschen and Mollinger owned between them 90% of the stock of the Citizens State Bank of Marysville, Kansas. Mollinger died on December 29, 1982. She named her sister Alma Kerschen as her executor and sole heir. Alma died July 1, 1983, before Verona’s estate was…