STATE v. STATE BOARD OF EQUALIZATION

No. 9478.

319 P.2d 221 (1957)

The STATE of Montana, ex rel. John H. ANDERSON, Jr. and Lemuel C. Cragholm, as Executors of the Last Will and Testament of John H. Anderson, Deceased, and John H. Anderson, Jr., Individually, Relators, v. The STATE BOARD OF EQUALIZATION of the State of Montana, and Archie E. Simon, Cal A. Robinson, and J. F. Reid, as Members of said State Board of Equalization, Respondents.

Supreme Court of Montana.

Decided October 24, 1957.

Rehearing Denied December 31, 1957.


Attorney(s) appearing for the Case

Mr. Lyman H. Bennett, Jr., Bozeman, for relators.

Forrest H. Bennett, Jr., Bozeman, for relators.

Forrest H. Anderson, Atty. Gen., Arnold H. Olsen, former Atty. Gen., William F. Crowley, Asst. Atty. Gen., H. O. Vralsted, Sp. Asst. Atty. Gen., Lyman J. Hall, Deputy Tax Counsel, Bd. of Equalization, Helena, for respondents. H. O. Vralsted argued orally.


HARRISON, Chief Justice.

This is an appeal from a judgment of the District Court of Madison County, Montana, concerning income taxes of the respondents, John H. Anderson, Jr., and Lemuel C. Cragholm, as executors of the last will and testament of John H. Anderson, deceased and John H. Anderson, Jr., individually. Hereafter we will refer to the appellants, the State Board of Equalization and members, as the Board. The facts are as follows:

John H. Anderson...

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