State v. Wiess

This is an inheritance tax suit. It was filed in the District Court of Travis County by the State of Texas against H. C. Wiess, Independent Executor of the Estate of Mrs. Louisa Elizabeth Wiess, deceased. Trial in the district court, without the intervention of a jury, resulted in a judgment for the executor. This judgment was affirmed by the Beaumont Court of Civil Appeals. 166 S. W. (2d) 216. The State brings error.

Mrs. Wiess died testate on July 7, 1936. Her will was duly probated in the Probate Court of Harris County, Texas, where she resided at the time of her death. Mrs. Wiess’ will…