STANLEY, Commissioner
The appeal is from a judgment dismissing an action against the administrator of the estate of William F. DeLong and his descendants to recover $259.52, plus penalties and interest, as an inheritance tax.
In 1896 title to a 148-acre farm located in Boyle County was conveyed to DeLong and his wife for their lives or to the survivor "with the remainder in fee to the children and their descendants of said William F. DeLong." Thereafter, DeLong...
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