ESTATE OF HEUEL


4 Wis.2d 400 (1958)

ESTATE OF HEUEL: FIRST NATIONAL BANK IN OSHKOSH, Executor, Appellant, vs. THE STATE, Respondent.

Supreme Court of Wisconsin.

June 3, 1958.


Attorney(s) appearing for the Case

For the appellant there were briefs and oral argument by Franklin McDonald of Oshkosh.

For the respondent there was a brief by the Attorney General and Harold H. Persons, assistant attorney general, and Richard E. Williams, inheritance tax counsel, and oral argument by Mr. Persons and Mr. Williams.


WINGERT, J.

The provision made for the widow by the antenuptial agreement was properly held taxable, and the order determining inheritance tax must be affirmed.

Sec. 72.01, Stats.,1 provides in part as follows:

"A tax shall be and is hereby imposed upon any transfer of property . . . or any interest therein, or income therefrom in trust or otherwise, to any person . . . in the following cases, except as hereinafter Provided...

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