
    Wuesthoff, Respondent, vs. Department of Taxation, Appellant. Post, Respondent, vs. Same, Appellant. Riedeburg, Respondent, vs. Same, Appellant.
    
      February 4
    
    March 4, 1952.
    
    For the appellant there were briefs by the Attorney General and Harold H. Persons and E. Weston Wood, assistant attorneys general, and Neil Conway, inheritance tax counsel, and oral argument by Mr. Persons, Mr. Conway, and Mr. Wood.
    
    For the respondents there was a brief by Lines, Spooner & Quarles, attorneys, and Louis Quarles, Maxwell H. Her-riott, and Richard R. Teschner of counsel, all of Milwaukee, and oral argument by Mr. Herriott and Mr. Teschner.
    
   Martin, J.

These cases arise out of the transaction involved in case No. 136 and the questions involved are the same as presented there. They are therefore ruled by that decision, Wuesthoff v. Department of Taxation, ante, p. 98, 52 N. W. 131.

By the Court. — Judgment affirmed in each case.  