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STATE TAX COMMISSIONER v. TUCHSCHERER

No. 8159.

130 N.W.2d 608 (1964)

STATE of North Dakota by its TAX COMMISSIONER, Appellant, v. Gabriel P. TUCHSCHERER and Anna M. Gross as Administrator and Administratrix, respectively, Gabriel P. Tuchscherer, Anna M. Gross, Dominick E. Tuchscherer, Katharine M. Tuchscherer, and Regina M. Niegum, Respondents.

Supreme Court of North Dakota.

October 15, 1964.

Attorney(s) appearing for the Case

Helgi Johanneson, Atty. Gen., Joseph R. Maichel, Special Asst. Atty. Gen., Bismarck, for appellant.

Duffy & Haugland, Devils Lake, and A. R. Jongewaard, Rugby, for respondents.

TEIGEN, Judge.

The State of North Dakota, by its Tax Commissioner, has appealed from a judgment of the district court decreeing that the order of the county court correctly fixed the estate tax in the matter of the estate of John D. Tuchscherer, deceased. The respondents are the coadministrators and the heirs at law. A trial de novo has been demanded.

John D. Tuchscherer died intestate on July 23, 1960, a resident of McHenry County, North Dakota. His estate...

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