Sellinger's Adm'r v. Reeves

Opinion op the Court by

Judge Rees

Affirming.

The administrator of the estate of Max Sellinger seeks a refund of inheritance taxes, amounting to $140,-220.61, paid on gifts made by Sellinger prior to his death.

Max Sellinger died testate a resident of Louisville, Kentucky, on April 9, 1938, at the age of 86, leaving surviving him his wife, Mrs. Nannie Sellinger, and two daughters, Miss Jessie Sellinger and Mrs. Leah Selling-er Stannard. On October 16, 1935, when he was more than 83 years of age, Max Sellinger made certain gifts to his wife and daughters and paid the gift taxes thereon. On the…