MILLIKEN, Justice.
The appellant challenges the power of the Department of Revenue to levy an inheritance tax on property passing to her under the exercise of a nonresident, general power of appointment in her favor by her husband, a Kentucky testator.
Edward K. Ream died testate on September 30, 1946, a resident and citizen of Woodford County, Kentucky, and exercised in favor of his wife, the appellant, Nell S. Ream, a general power of appointment to be exercised...
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