LOWDERMILK, Judge.
Diana Hibbeln qualified as Executrix of the estate of Frank T. Hibbeln, deceased, and Letters Testamentary were duly issued to her on February 14, 1966.
The Executrix routinely filed the necessary papers in the conduct of the estate's business, including the affidavit and schedule for determination of inheritance tax, which was referred to and acted upon by the County Assessor, acting as inheritance tax appraiser, and who filed his report...
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