Commission Ex Rel. State Tax Commission v. Willson's Administrator

Opinion of the Court by

Commissioner Hobson—

Affirming.

Mrs. Marion B. Willson died a resident of Jefferson county, the owner of an estate worth about $90,000. She left, surviving her, her husband James C. Willson and two children, Betty and James C. Willson, Jr. Her will, written in her own hand is in these words: “I wish to will my property to my husband, James C. Willson, and everything belonging to me, asking that he in turn leaves it equally to my two children Jim and Betty—all furniture and silver divided between them. My diamond pin to Betty and diamond ring to Jim, Jr.”

The question…