Reno's v. Luckett

SIMS, Judge.

This is an appeal from a judgment of the Franklin Circuit Court upholding a ruling of the Kentucky State Tax Commission that the decedent, Mrs. Hartley A. Reno, took the fee, and not a life estate, in certain real property under the will of Miss Anne Hart-ley Tyler. Therefore, the property was correctly included within the estate of Mrs. Reno for inheritance tax purposes.

The holographic will of Miss Tyler reads:

“May 28, 1906.

“Will of A. Hartley Tyler

“All my property, personal and real estate, after debts are paid, I leave in trust, for Hartley Alexander Reno (nee Armendt). If she…