Sanford v. Saunders Cnty. (In re Sanford's Estate)

• Decision Date: 28 September 1912
• Docket Number: No. 16,458.,16,458.
• Citation: 91 Neb. 752,137 N.W. 864
• Parties: IN RE SANFORD'S ESTATE. SANFORD ET AL. v. SAUNDERS COUNTY.
• Court: Nebraska Supreme Court

91 Neb. 752

137 N.W. 864

IN RE SANFORD'S ESTATE.

SANFORD ET AL.

v.SAUNDERS COUNTY.

No. 16,458.

Supreme Court of Nebraska.

Sept. 28, 1912.

Syllabus by the Court.

The dower interest of the widow in the estate of her deceased husband, whether taken under his will or by operation of law, is not subject to an inheritance tax.

Former opinion in this case, 90 Neb. 410, 133 N. W. 870, modified.

On rehearing. Former opinion (90 Neb. 410, 133 N. W. 870) modified.

Letton and Rose, JJ., dissenting.

BARNES, J.

It was contended on the argument of the motion for a rehearing that the recently adjudicated cases hold that, notwithstanding the fact that the widow of one who dies testate takes under the will and thus relinquishes dower, the value of her dower interest in the lands of which her husbanddied seised is not chargeable with an inheritance tax. In other words, the value of her dower interest should be deducted from the appraised value of the estate, and the inheritance tax should be computed on the remainder thereof. It would seem, from a review of the cases decided since our opinion was adopted, that such is the weight of authority. The reason for the rule seems to be that the widow takes her dower interest in the estate of her deceased husband by operation of law; that she could not be deprived of it by his will; that it is something which belongs to her absolutely and independent of any right of inheritance of succession, and therefore so much of the estate as belonged to her by right is not chargeable with an inheritance tax. We are not inclined to place ourselves in opposition to the weight of authority on this question, and to this extent our former judgment is modified.

It is next contended that we should further modify our former judgment by holding that the claim of Charles Sanford for $35,524.95 against his father's estate should also be deducted from the appraisement before the inheritance tax is computed. We see no reason to change our former opinion on this question. While the demurrer of the county admits the facts, which are well pleaded by the petition, it must be observed that the petition is insufficient, in that it fails to set forth any enforceable contract or agreement between Charles Sanford and his father which would sustain a judgment against the estate; and it appears that after the succession of the estate the beneficiaries under the will, who were also the sole executors thereof, agreed between themselves upon the so-called “satisfaction” of this claim. Such an agreement should not have the effect of avoiding the...