In Re Powell's Estate

This is an appeal from an order determining inheritance tax, in the estate of J. D. Powell, deceased, by the State Board of Equalization.

The administrator of the estate in question made his final report to the court and to the State Board of Equalization, to which the board objected in writing. The objections were heard by the trial court on an agreed statement of facts. Thereafter the trial court overruled the objections and determined the inheritance tax in conformity with the final report. The pertinent part of the agreed statement of facts reads as follows:

“That J. D. Powell, the…