Estate of Jorgensen

The first important question to be considered is when the inheritance tax becomes due. When a will exists, the distribution of the estate is determined and controlled by the terms, devises, and bequests thereof. In case of intestacy, the rules of the statutes governing the distribution of an intestate estate apply. The law imposing the inheritance tax places it upon any transfer of property “by will or by the intestate laws of this state from any person dying possessed of the property while a resident of the state.” Sec. 72.01 (1), Stats. Pronouncement of this rule is found not only in sec.…