IN RE ATHERTON'S ESTATE

Docket No. 46, Calendar No. 45,338.

333 Mich. 193 (1952)

52 N.W.2d 660

In re ATHERTON'S ESTATE. HELLER v. DEPARTMENT OF REVENUE.

Supreme Court of Michigan.

Decided April 7, 1952.


Attorney(s) appearing for the Case

Keip & Timms, for plaintiff.

Frank G. Millard, Attorney General, Edmund E. Shepherd, Solicitor General, and T. Carl Holbrook and William D. Dexter, Assistants Attorney General, for defendant.


NORTH, C.J.

The Michigan inheritance tax statute in part provides:

"Sec. 2. First. (a) Where the person or persons entitled to any beneficial interest in such property shall be the grandfather, grandmother, father, mother, husband, wife, child, brother, sister, wife or widow of a son, or the husband of a daughter * * * such transfer of property of the clear market value of 5,000 dollars shall be exempt from all taxation under this act; * * *

"Second...

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