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IN RE ESTATE OF ENGLISH

No. 55685.

206 N.W.2d 305 (1973)

In the Matter of the ESTATE of Hannah ENGLISH, Deceased. Dominic ENGLISH, Executor, Appellant, v. IOWA DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Iowa.

March 28, 1973.

Attorney(s) appearing for the Case

Goodenow & Wright, Maquoketa, for appellant.

Richard C. Turner, Atty. Gen., George W. Murray, Sp. Asst. Atty. Gen., and Gerald A. Kuehn, Asst. Atty. Gen., for appellee.

Heard before MOORE, C. J., and MASON, LeGRAND, UHLENHOPP, and HARRIS, JJ.

UHLENHOPP, Justice.

This appeal involves the meaning of the expression, "transfer of property in respect of which the transferor reserves to himself a life income or interest," in the Iowa inheritance tax statute. Code 1973, § 450.3(3).

On January 30, 1952, Hannah English conveyed a farm to Mae Carr. The deed recited so far as now relevant:

KNOW ALL MEN BY THESE PRESENTS, that Hannah English, a widow . . . in consideration of the sum of One Dollar...

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