In Re Appeal of Delashmutt

Miller, J.—

The facts herein were stipulated. Essentially they are as follows: E. N. Delashmutt died testate April 4, 1934, owning three farms in Monona county. The will gave the surviving' widow a life estate with a vested remainder in testator's ten children. During 1942 three of testator’s sons occupied the three farms. Each son occupied a separate farm under a separate oral agreement with the widow, each of which provided for an annual rental. The board of supervisors allowed each son a homestead tax credit for his respective farm. On July 24, 1943, the State Tax Commission notified the…