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IN RE KLUG'S ESTATE

No. 50032.

104 N.W.2d 600 (1960)

In the Matter of the ESTATE of Lillie KLUG, Deceased. Marietta DE SAUVAGE and Davenport Bank and Trust Company, Executor of the Will of Lillie Klug, Deceased, Appellants, v. STATE TAX COMMISSION of the State of Iowa, Appellee.

Supreme Court of Iowa.

August 2, 1960.

Attorney(s) appearing for the Case

Doerr, Dower & Rehling, Davenport, Edward A. Doerr, Davenport, of counsel, for appellants.

Norman A. Erbe, Atty. Gen., Gary S. Gill, Sp. Asst. Atty. Gen., for appellee.

GARRETT, Justice.

This suit for a declaratory judgment involves the construction of Sections 450.11 and 567.8 of the Code of Iowa, 1958, I.C.A. The inheritance tax involved has been paid at the rate of 20% and recovery of one-half thereof is sought. The sole question is whether the applicable rate of inheritance tax is 20% as provided by the former section or 10% under the terms of the latter section, both set out as follows...

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