O''malley V. Sims

There are three questions of law for our consideration: (1) Was any inheritance or transfer tax due to the state of Arizona from the O'Malley estate under the circumstances above set forth; (2) if no tax was due, does the payment made by the executrix under the circumstances above set forth, being voluntary in its nature, bar the estate from a recovery of an amount erroneously paid; and (3) if the estate was never entitled to recover such payment, has the statute of limitations now run against the claim.