Inheritance tax court allows double value for land when sole heir inherits from deceased co-owner.

The Administrative Court allowed the tax authority's assessment of the land's value for inheritance tax purposes. The mother owned half the land while her daughter owned the other half; upon the mother's death, the daughter inherited her share and became the sole owner. The court upheld the authority's decision to value the entire land at more than double its actual worth because the restrictions arising from co-ownership no longer applied to the sole heir.