Commonwealth v. Wood's Ex'x.

Opinion op the Court by

Judge Thomas

Reversing.

Charles A. Wood died testate while a resident of Bell County, Kentucky, on March 22, 1933. His will devised all of his property to his widow, the appellee, Mary H. Wood. After the will was probated the widow qualified as executrix of her husband’s estate. Within 18 months from his death and on September 17, 1934, she as such executrix filed a report with the State Tax Commission showing the gross valuation of her husband’s estate and deductions claimed by her, which left a net valuation of $35,559.97, upon which she computed the amount of…