SHEEHAN v. OKLAHOMA TAX COMMISSION

No. 49878.

565 P.2d 370 (1977)

Robert D. SHEEHAN, Executor of the Estate of Gertrude E. Sheehan, Deceased, Appellant, v. OKLAHOMA TAX COMMISSION, State of Oklahoma, and Clarence L. Deweese, Chairman, Appellee.

Supreme Court of Oklahoma.

June 7, 1977.


Attorney(s) appearing for the Case

Downey & Boyd, Tulsa, for appellant.

Donald B. Nevard, General Counsel, Oklahoma Tax Commission, Oklahoma City, for appellee.


LAVENDER, Vice Chief Justice:

John B. Sheehan and Gertrude E. Sheehan, husband and wife, executed reciprocal wills in 1951. On death of either one, the survivor received a life estate and power of disposal with the remainder unto the children. He died in 1954. As the survivor, she was distributed under the final decree of his estate a life estate and the power of disposal with the remainderman interest distributed equally to his children.1

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