Holman v. Mays

This is an appeal by the state treasurer from an order and decree of the circuit court affirming a determination of inheritance tax by the county court of the estate of F. P. Mays, deceased.

On February 29, 1932, F. P. Mays died testate. He was a resident of The Halles, Wasco county, Oregon, in which county letters testamentary were issued to G-. W. Mays, as executrix of the last will and testament of F. P. Mays, deceased. The inventory of the estate disclosed a value of $343,748.34. A petition for determination of inheritance tax sets forth the value and segregation of the assets of the…