FOSTER, J.
The state tax commission appeals from an order fixing the appraised valuation of decedent Paul S. Birkeland's undivided one-third interest in a partnership for state inheritance tax purposes.
The original articles of partnership, dated January 12, 1944, required any one of the partners desirous of transferring or selling his interest to give the other partners a right of first refusal on the most favorable price and terms offered. A supplemental...
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