211 N.W. 823 | Minn. | 1927
Lead Opinion
Mrs. Morgan died testate. She left surviving her two sons and one daughter. By the terms of the will Alexander Morgan, a son, was the residuary devisee and took the homestead in fee, which was valued at $6,000. The probate court, in addition to the statutory exemption of $10,000, allowed Alexander Morgan the value of the homestead as exempt. The homestead was never set apart.
The contention of the state is that Alexander Morgan, if there had been no will, would have received one-third of the homestead, and therefore should not be allowed more than one-third of its value as exempt. It does not insist that one-third is not exempt.
The members of the court have not been in entire accord as to the proper tax when the heir takes the fee of the homestead by the will. In re Murphy,
Order modified.
Concurrence Opinion
I concur in the result. *427