In Re Bowers' Estate

This is an appeal from an order of the superior court sustaining objections to findings presented by appellant, fixing a tax upon the estate of Christian J. Bowers, deceased.

The facts were stipulated as follows:

"NOW THEREFORE, IT IS HEREBY STIPULATED AND AGREED by and between the parties hereto that the above-entitled estate has a total valuation of $60,411.00 exclusive of a certain promissory note in the sum of $8,948.90, made by Harry C. Bowers payable to Christian J. Bowers, and

"IT IS FURTHER STIPULATED AND AGREED that the statute of limitations had run against said promissory note prior…