In Re Burtman Estate

“All property within the jurisdiction of the state . . . belonging to domiciliarles of the state . . . which shall pass by will, or by the laws regulating intestate succession ... to any person . . . except . . . the . . . wife . . . shall be subject to a tax.” R. L., c. 87, s. 1, as amended by Laws 1945, c. 3, s. 1, and c. 144, s. 1. The State claims that under this statute it acted correctly in assessing a tax on the residue of the estate before any deduction caused by the compromise agreement. The weight of authority supports this position, although the authorities are not unanimous.

In…