Baker v. McCanless

Mr. Ci-iiee Justice Green

delivered the opinion of the Court.

This suit was brought hy the administrator of Joseph Nelson Baker, deceased, against the Commissioner of Finance and Taxation to recover part of an alleged excessive exaction, paid under protest by the administrator, by way of inheritance tax.

The chancellor decreed in favor of the complainant and the Commissioner has appealed.

Joseph Nelson Baker died on August 15, 1937. Some twenty months prior to his death, on December 31, 1935, he conveyed in trust property of the value of $235,000 to certain trustees for the benefit of himself,…