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IN RE CRESS' ESTATE

Docket Nos. 71, 72, Calendar Nos. 45,603, 45,604.

335 Mich. 551 (1953)

56 N.W.2d 380

In re CRESS' ESTATE. In re DUNBROOK'S ESTATE. DEPARTMENT OF REVENUE v. MICHIGAN NATIONAL BANK.

Supreme Court of Michigan.

Rehearings denied March 10, 1953.

Attorney(s) appearing for the Case

Frank G. Millard, Attorney General, Edmund E. Shepherd, Solicitor General, and T. Carl Holbrook and William D. Dexter, Assistants Attorney General, for plaintiff.

Schmidt, Smith & Howlett and Laurence D. Smith, for defendants.

Amicus curiae on application for rehearing: Detroit Trust Company, executor of the will of Frederick G. Clayton, deceased, by Moll, Desenberg, Purdy & Glover.

SHARPE, J.

These 2 cases, submitted on separate records, involve the construction of the Michigan inheritance tax law. CL 1948, § 205.201 (Stat Ann 1950 Rev § 7.561). The facts are not in dispute. In the matter of the estate of Oscar C. Cress, deceased, the essential facts are as follows: Oscar C. Cress died on April 21, 1950, a resident of the city of Grand Rapids. He left a will bequeathing the sum of $200 to each of his brothers, Elmer W. Cress and Earl...

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