In re Fish's Estate

The sole question involved in this case is whether the amount paid to the Federal government as an estate tax under the act of September 8, *3711916 (39 U. S. Stat. p. 777 et seq.), is deductible from the value of the property at the time of decedent’s death in computing the State inheritance tax (3 Comp. Laws,1915, § 14524 et seq.). William Stillman Fish of Saginaw died testate Dec ember 25, 1919, leaving an estate appraised at $557,421.04. The amount of the Federal estate tax paid by the executor to the collector of internal revenue was $9,263.33, which amount it is insisted should be…