BUCHANAN, Justice.
The appellee, Mrs. Morris, filed an application for the correction of an assessment of inheritance taxes on her life estate in a trust established by her late husband. The court below held that the life estate was not subject to tax and ordered that the taxes which had been paid under protest be refunded. The Commonwealth appeals and the question presented is whether the assessment was authorized by § 58-152 of the Code as applied to the stipulated...
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