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<br /> y. That, wi�h r�spect to the reai estGte abave ciescri�ed,
<br /> �he Court �inds �hat said real estate wa5 acquired by Ol�a %�_.
<br /> N��11er, :D�ceased, and I��ar�.on J. F�iller, her widower anc� survivin�
<br /> spouse, in F�bruary, 1555, a,�d that the purchase �ric� ��=�ia icr•
<br /> t�he �urchase e�' said real estate =�as the sum Qf �2E,U00.Q0; that
<br /> c�f ��e purchase �rice for said re�1 estate, Ol�;a �'_. i•��i.3�:i.�r•, ��c;c�.�e4,
<br /> furn�.shed the considerataon in ti� sur,� of :�2,500,00, an� I�i�-rion �?8
<br /> �iiller, �urviving spouse and �zdawer, anci retitioner herein, iur°r�iv��;:a
<br /> ali of the other consid.:ratian iar �he �urchase of said rea1. �:_::u<:�,
<br /> trat a� determine� above, the va3ue ef saiu <:�o�;a descr_��ea r����
<br /> estate, as of the dat� of �e�tn c��' s�ia ilec�asccl, was �f t'r.�; .;�.,�ux•
<br /> market value of �35,OG0.00, t�Le m�rket value c�f sa�:d �arc�:�-rt;� �:,��rl•�
<br /> �he suM of �1,.J,OOO.��J less an er�cuzs-:branc,e cc:�sis�in,� a� tl� �?:��.:_r:�
<br /> 'oalance c�n � re�l estate �:ort�at,e a;��nst said premiises �;. t:�� ,
<br /> amaun�t o� ��,0�4.'t?�; tYiut fron the time of purcr.ase o�' ��i_� r;:�i.
<br /> estafi:e ta the d�te of c�ea�Gh of sai�. �eeeasec�, suid re�l es�taiu
<br /> ir,er�ase� in value �3.$1�;�, incr�asin�; izi v�lu� from :�,�",U�.� ;�. _:�� ;,_.�
<br /> ;�4�,GG�.iJG, that the proportianate �,art a.f the ccnsid�ratio:, Na��i
<br /> by Ol��a i��. IViiller, Deceaseci, far �;,urcnas� ci said rrer-:Ases �:�::, t:l�c.�
<br /> - sum of �2,;00.00, arid wh�n increased by 53•�4�, or t,he �un� c.�' �;.1 Q����..pU,
<br /> tYz� lJeceased, Olga P�i. Nill.er, contributed proportiranate ��art of tr��
<br /> market value of' saxd Nremises af ;�3,8�.6.OU.
<br /> l�. That hased upon the �ster�iriation of the cle�:r rA�r�c�t
<br /> �a1u�� o.f the property of the veceased, Ql.ga hI, �:iller, �rad he��. ;.�
<br /> �o�nt tenancy by Deceased �nd her husband and survivin� spousQ a.����
<br /> �aidower, Marian J. Nti7:l,er, as d�ter�;ined abowe, the Court has
<br /> de�ez�raine� and caraputed that no iriheritance tax is due by re�aon of'
<br /> the death of' said t�lga ��. R�iller, Decea��a, and thE cor��ptatations t�i
<br /> no �nheritance tax du�.is det�rmined and computed as follow�:
<br /> COMPtJTATT(3�i �F N0 IN�#ERITANGE T.�K DUi: -
<br /> (1) ' To�a3. t��b1e marke� value af real estate subject
<br /> to in,l���°itance ta�c t cos� priee of real estate at
<br /> < ��.me s�f pur�ha�e and acqui�i�ion af �i2b,00fl.00
<br /> and marl�e� value �f x�eal e�t�te at time of Deceaseci R s
<br /> desth 4f �y.Q,000.C3L1 c�r �.ncrsase of �1J�,a0(3.QG or
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