Sadler's Estate

Opinion by

Mr. Justice Allen M. Stearns,

The appeal, in an assessment of transfer inheritance tax, is from the disallowance of a credit for the unpaid balance of an attorneys fee due in the estate of testator’s deceased wife.

The facts are presented by a stipulation. The tax assessment appealed from is not in the record. Helen B. Sadler, wife of Horace T. Sadler, died May 17, 1950. Testatrix devised and bequeathed her entire estate to her husband and appointed him executor. An appraisement and assessment of transfer inheritance tax was made, from which no appeal has been taken. The tax…