WALTER A. GORDON, District Judge.
The question involved in this estate at the present time is whether Rose Marie Wheatley, legitimate daughter of Orthniel Wheatley, adopted by the deceased Romalia Wheatley and her husband, is subject to inheritance tax of two per cent or fourteen per cent.
On April 19, 1958, Romalia Wheatley died leaving a Last Will and Testament as well as a Codicil, in which she devised and bequeathed certain real and personal property to...
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