People v. Tatge

Two questions are presented by this record in regard to the inheritance tax upon the estate of Theodor Dackerman: First, whether the court erred in allowing a deduction from the value of the estate of $8703.60 on account of a claim against the estate; second, whether Minnie E. Tatge was entitled to any exemption upon the gift to her.

■ Theodor Dackerman and his son, William, were partners in the real estate business. The son died before the father, and upon the death of the latter the son’s widow, Martha Dackerman, claimed that upon an accounting of the partnership business she would be…