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IN RE ESTATE OF MARTIN

No. 83-480.

125 N.H. 690 (1984)

In re ESTATE OF MARY MARTIN

Supreme Court of New Hampshire.

November 13, 1984.

Attorney(s) appearing for the Case

Winer, Pillsbury and Bennett, of Nashua (S. Robert Winer on the brief and orally), for the plaintiff.

Gregory H. Smith, attorney general (Marc R. Scheer, assistant attorney general, on the brief, and Leslie J. Ludtke, assistant attorney general, orally), for the State.

BATCHELDER, J.

The question raised in this appeal is whether the tax exemption for a spouse of a lineal descendant under the legacies and successions tax statute, RSA 86:6, II (Supp. 1983), continues when an exempted spouse remarries following the death of the lineal descendant. We hold that the tax exemption is extinguished by the remarriage.

The facts of the case are stipulated by the parties. In 1933, the plaintiff...

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