IN RE RYAN'S ESTATE

No. 7862.

102 N.W.2d 9 (1960)

In re ESTATE of Gerald C. RYAN, also known as G. C. Ryan, Deceased. STATE of North Dakota and County of Grand Forks, Appellants, v. FIRST NATIONAL BANK OF MINNEAPOLIS and Janet Heinrich, Executors of the Estate of Gerald C. Ryan, also known as G. C. Ryan, Deceased, Respondent.

Supreme Court of North Dakota.

Rehearing Denied April 7, 1960.


Attorney(s) appearing for the Case

Leslie R. Burgum, Atty. Gen., and Kenneth M. Jakes, Special Asst. Atty. Gen., for appellant State of North Dakota.

Shaft, Benson & Shaft, Grand Forks, for the estate of Gerald C. Ryan, deceased.


TEIGEN, Judge.

The question involved in this appeal is whether or not real property located in North Dakota, sold on a contract for deed, is includible in the estate of a nonresident decedent for North Dakota estate tax purposes.

The facts were stipulated. The salient facts are: The decedent, Gerald C. Ryan, during his lifetime entered into a contract for deed for the sale of certain farmlands located in Grand Forks County, North Dakota, to his sons, Thomas...

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