Nunnemacher v. Tax Commission

The sole issue here is whether the inheritance taxes paid in the Robert Nunnemacher estate pursuant to the composition agreement preclude the imposition of inheritance taxes in the estate of Louise Nunnemacher, deceased. The appellants contend that the composition agreement covered and composed the tax which might otherwise become assessable in respect of the future exercise or nonexercise of the power of appointment. Respondent contends :

“That the liability of the estate of the donee [Louise Nun-nemacher] of a power of appointment for inheritance taxes imposed by sec. 72.01 (5), Stats., in…