LeGRAND, Justice.
This appeal challenges the imposition of inheritance tax on insurance proceeds paid in compromise of a claim for loss resulting from fire. The settlement was made with defendant, Melissa Lyon Randall, as sole beneficiary under the will of her father, Wallace D. Lyon. She has appealed from a decree holding this money is subject to inheritance tax. We modify and remand.
The case was submitted on stipulated facts which we now briefly set out...
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