Court held that in an indivisible inheritance estate, each partner is a separate donor, not the estate itself.

The Administrative Court allowed the State Attorney's request to designate the individual partners of an indivisible inheritance estate as separate donors rather than the estate itself. The Inheritance Tax Board had initially treated the partners individually, but the County Court had previously ruled against the State Attorney's claim to treat the estate as the sole donor. The court reversed this by applying the specific provision regarding indivisible estates, confirming that each partner acts as an independent donor when selling their share.