In re Estate of Ruth Wilson Toomey

Ruth Wilson Toomey died August 16, 1965, leaving an estate inventoried and appraised at a fair market value of $674,731.15, subject to federal estate taxes of $81,093.82. The supervisor of inheritance refused to deduct the $81,093.82 from the estate before computing the state inheritance tax. Challenging the supervisors refusal, the executor for the estate contended and the trial court held that the federal estate tax must be deducted from the appraised value of the estate before the supervisor of the state inheritance tax division can compute the state tax.