IN RE ATKINS' ESTATE

No. 45968.

307 S.W.2d 420 (1957)

Matter of the ESTATE of Andrew L. ATKINS, Sr., Deceased. Nell A. ATKINS, Executrix, Respondent, v. STATE of Missouri, Appellant.

Supreme Court of Missouri. Division No. 2.

December 9, 1957.


Attorney(s) appearing for the Case

John M. Dalton, Atty. Gen., Russell S. Noblet, Asst. Atty. Gen., for appellant.

C. A. Powell, Dexter, for respondent.


BOHLING, Commissioner.

The Attorney General on behalf of the State of Missouri, appellant, contends that the deduction of a marital right of one-third of the net estate of a testator who died January 17, 1956, survived by a widow and three children, in arriving at the clear market value of the property transferred to the widow and subject to the State inheritance tax under the law then in effect was erroneous. The statutes particularly involved are the exemption provisions...

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