Kelley v. Halperin

ARCHIBALD, Justice.

This case is on report from the Kennebec County Probate Court pursuant to 36 M.R. S.A. § 3801. 1

The parties stipulated all facts necessary for our consideration of the issue reported. In lieu of repeating the rather lengthy stipulation, we will summarize the same.

Philip E. and Betty L. Kelley as husband and wife owned certain real estate as joint tenants “with the right of survivorship.” Mr. Kelley died intestate and at the time of his death this property was encumbered by a total mortgage debt of $47,955.80. In due course the defendant computed the Maine Inheritance Tax…