In re the Estate of Dillingham

Citations

• 25 Haw. 129
• 1919 Haw. LEXIS 35

Syllabus

<p>Taxation — inheritance tax — exemptions and deductions — federal estate tax.</p> <p>The amount necessarily expended by an executor in payment of the federal estate tax constitutes an expense of the estate as much so as any expense of administration and can in no sense be said to bave passed to the residuary legatee • and is therefore to he deducted before computing the tax due upon such legacy.</p>