In re the Estate of Cooper

Collins, S.

This is an appeal by the State Tax Commission from the pro forma order of February 15, 1946, fixing the estate tax on the appraiser’s report. The ground of appeal is that the appraiser erroneously allowed as a deduction from the gross taxable estate the sum of $39,900.03 representing property alleged to have been previously taxed by the Federal Government in the estate of Emma C. Davis, the sister'of this decedent. The sole question presented is whether the sum of $39,900.03 has been sufficiently identified as property previously taxed in the estate of the sister which would…