People v. Faricy

This controversy involves the legality of an assessment of inheritance tax in the estate of Robert S. Faricy, deceased. Defendant in error, as executrix of said estate, filed objections to the Report of the Inheritance Tax Commissioner, insofar as it sought to collect an inheritance tax on the proceeds of four insurance policies totalling $24,827.11. The executrix, who is the surviving wife of deceased, was named beneficiary in each of said policies. The trial court sustained her objections and the commissioner seeks review of that judgment by writ of error.

The Inheritance Tax Commissioner…