People v. Estate Palmer

Morgan, Judge.

Tlie lower court, on appeal from the county court, allowed a deduction, before the inheritance tax should be computed, of $25,000, expended by the executors during the administration for the “upkeep” of the home of the decedent, devised by the will, and also, $33,000, expended in the payment of a “transfer tax” demanded by the states of New York and New Jersey, on personal property located in those states, bequeathed by the will. Neither of these deductions should be made before computing the tax, because the property passed, as provided by statute, at the time of the death, and…