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IN RE LUDINGTON'S ESTATE

No. 9665.

333 P.2d 873 (1958)

ESTATE of E.J. LUDINGTON, Deceased. The STATE of Montana and the State Board of Equalization, etc., Plaintiffs and Appellants, v. L.H. LUDINGTON, Executor of the Estate, Defendant and Respondent.

Supreme Court of Montana.

Decided December 10, 1958.

Attorney(s) appearing for the Case

Arnold H. Olsen, Atty. Gen., Wm. F. Crowley, Asst. Gen., H.O. Vralsted, Special Asst. Atty. Gen., H.J. Pinsoneault, Asst. Tax Counsel, Missoula, H.O. Vralsted, Spec. Asst. Atty. Gen., argued orally, for appellants.

Brattin & Habedank, Sidney, Wayne K. Cumming, Sidney, argued orally, for respondent.

ANGSTMAN, Justice.

This is an appeal by the State Board of Equalization and the State of Montana from an order determining inheritance tax.

Sometime prior to May 3, 1949, the deceased made a gift of $10,000 to his daughter, Lois E. Houchen. On April 14, 1951, the decedent executed a satisfaction of mortgage and delivered it to his son, Merrill E. Ludington, which satisfaction was recorded on April 16, 1951, and which...

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