People Ex Rel. Dunbar v. Schaefer

We will herein refer to plaintiff in error as commissioner, and to defendant in error as administratrix.

Walter J. Schaefer, a resident of Adams county, died April 3, 1950, and Tonie Paulina Schaefer was appointed administratrix of his estate. In the report made by the inheritance tax commissioner, filed in the probate court, he assessed the administratrix as a niece of said deceased, thus classifying, her as a Class C beneficiary under section 14, chapter 85, ’35 C.S.A., as amended (See S.L. ’41, c. 146). She filed objections to the report on the ground that she had been classified as a niece…