Estate of Haugan v. Commissioner of Taxation

Thomas Gallagher, Justice.

Kermit V. Haugan (hereinafter called decedent) died January 29, 1962, less than 5 years after receiving certain property from his father’s estate upon which an inheritance tax was determined and paid. This property is includible in the property to be transferred from decedent’s estate to his widow. Decedent paid inheritance taxes based upon his receipt from his father’s estate of property worth $71,225.01, less $5,000 personal exemption, or $66,225.01. However, evidently because some expenses of administration were paid other than by deduction from the *406amount he…