IN RE CLARK'S ESTATE

No. 9001.

10 Utah 2d 427 (1960)

354 P.2d 112

IN THE MATTER OF THE ESTATE OF FRANK ROUNDY CLARK, DECEASED. STATE TAX COMMISSION OF UTAH, APPELLANT, v. LEAH E. CLARK, EXECUTRIX OF THE ESTATE OF FRANK ROUNDY CLARK, RESPONDENT.

Supreme Court of Utah.

July 14, 1960.


Attorney(s) appearing for the Case

E.R. Callister, Jr., Atty. Gen., John G. Marshall, Gordon A. Madsen, Asst. Attys. Gen., Ben E. Rawlings, David E. West, Tax Commission, Salt Lake City, for appellant.

Rich, Elton & Mangum, Salt Lake City, for respondent.


WILL L. HOYT, District Judge.

This case involves the question of taxability, under Utah's inheritance tax statute, of moneys received by a beneficiary under a death benefit clause of a retirement plan group annuity contract.

For a number of years prior, and up to the time of, his death, Frank Roundy Clark was an employee of Utah Oil Refining Company. That company had arranged with Equitable Life Assurance Society for the oil company's employees to be covered...

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