inheritance by compromise

The distinction sought to be made between acquisition through such a judgment and acquisition by a compromise agreement in lieu of such a judgment is too formal to be sound, as it disregards the substance of the statutory exemption. It does so, because it disregards the heirship which underlay the compromise, the status which commanded that agreement and was recognized by it. What he got from the estate came to him because he was heir, the compromise serving to remove pro tanto the impediment to his inheritance.