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KELSEY v. TAFT

No. 2607

72 Wyo. 210 (1953)

263 P.2d 135

JAY KELSEY, as EXECUTOR OF THE ESTATE OF JESS SULLIVAN, Deceased, Plaintiff and Respondent. vs. FORD S. TAFT, as Inheritance Tax Commissioner of the State of Wyoming, Defendant and Appellant.

Supreme Court of Wyoming

November 17, 1953

Attorney(s) appearing for the Case

For the defendant and appellant the cause was submitted upon the brief of Howard B. Black, Attorney General, Paul T. Liamos, Jr., Deputy Attorney General, and James L. Hettinger, Assistant Attorney General, all of Cheyenne, Wyoming.

For the plaintiff and respondent the cause was submitted upon the brief of R.B. Bowman and L.A. Bowman, of Bowman & Bowman, Lovell, Wyoming.

OPINION

PARKER, District Judge.

This cause arises by reason of a difference of opinion between the Inheritance Tax Commissioner and a taxpayer regarding the right of the State of Wyoming, under the authority of Sections 6-2102 and 6-2103, Wyoming Compiled Statutes, 1945, to collect inheritance taxes on property which was transferred by deceased to another person, without adequate consideration and in contemplation of death, within a period of six months...

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