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ESTATE OF HOBBS v. HARDESTY

No. 14850.

282 S.E.2d 21 (1981)

ESTATE of Helen N. HOBBS, Dec'd., etc. v. David C. HARDESTY as Tax Commr., etc.

Supreme Court of Appeals of West Virginia.

Dissenting Opinion September 16, 1981.

Attorney(s) appearing for the Case

Chauncey H. Browning, Atty. Gen., C. Page Hamrick, III, Sp. Asst. Atty. Gen., Charleston, for appellant.

Jordan & Wilson, Ronald E. Wilson and Edwin Jeffrey Adams, New Cumberland, for appellee.

NEELY, Justice:

This is an estate tax appeal by the State Tax Commissioner from the Circuit Court of Hancock County. There are two issues upon which we must pass. The first is whether the entire federal estate tax levied upon the estate of Helen N. Hobbs should be credited against the West Virginia inheritance tax notwithstanding that part of the federal tax was attributable to property not subject to West Virginia inheritance tax. On this issue we agree with the...

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