Estate of Glessner v. Carman

BrowNING, Judge:

Martha W. Glessner, a resident of Wheeling, Ohio County, West Virginia, died February 17, 1956. By her will, which was duly admitted to probate, she made specific bequests to various individuals and provided further that her executor should pay all inheritance and estate taxes that might be assessed against any beneficiary. On December 11, 1956, her executor prepared and filed with the State Tax Commissioner the required Inheritance Tax Return, and paid the inheritance tax believed due. The amount of the tax was computed by applying the applicable statutory rate to the amount…