State Ex Rel. Wedgwood v. Hubbard

— The deceased, John W. Kimbrough, left a gross estate of $104,089.99 to his mother, his sole heir. Claims and administration charges amounted to $11,718.64, and the exemption of $4,000, as provided by section 14-407 (2-a) I. C. A., as amended, left a net taxable value of $88,371.35.

This litigation arises out of a conflict as to the manner of computing the inheritance tax due from said estate under sections 14-405 and 14-406 I. C. A., as amended by chapter 56 of the 1935 First Extraordinary Session Laws, page 153. The probate court of Adams County determined the amount of tax due under the…