LORA, J.S.C.
This is an action to impress a lien on the real property of defendant Marie Briel for inheritance taxes paid by plaintiffs in the amount of $4,200. Marie Briel acquired title to a house and lot as surviving tenant of a joint tenancy. Plaintiffs, as executors of the deceased joint tenant, retained an appraiser who fixed the fair market value of said real estate at $28,000. Using this valuation and multiplying it by 15%, the executors arrived at the sum...
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