1. Home
  2. Browse Decisions
  3. P.2d
  4. 317 P.2d
  5. 317 P.2d 880 (1957)
 

IN RE COLEMAN'S ESTATE

No. 9381.

317 P.2d 880 (1957)

Matter of the ESTATE of Frank D. COLEMAN, Deceased. STATE of Montana, Appellant, v. The MIDLAND NATIONAL BANK OF BILLINGS, Montana, as Executor of the Last Will and Testament of Frank D. Coleman, Deceased, Respondent.

Supreme Court of Montana.

Rehearing Denied December 2, 1957.

Attorney(s) appearing for the Case

Arnold H. Olsen, Atty. Gen., Forrest H. Anderson, Atty. Gen., Vera Jean Heckathorn, Asst. Atty. Gen., H. O. Vralsted, Sp. Asst. Atty. Gen., Lyman J. Hall, Tax Counsel, Board of Equal., Missoula, for appellant.

H. O. Vralsted, Sp. Asst. Atty. Gen., argued orally for appellant.

Coleman, Jameson & Lamey, Billings, for respondent.

H. J. Coleman, Billings, argued orally for respondent.

CASTLES, Justice.

This is an appeal by the State of Montana, through the State Board of Equalization, from the orders of the district court of the thirteenth judicial district determining the inheritance tax payable on account of the death of Frank D. Coleman.

Coleman died on February 10, 1952. At that time he was the owner of life insurance policies on his life, proceeds of which aggregated $50,462.65, and an annuity policy, proceeds of which amounted to...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases