LUMAN v. RESOR

Nos. 3408, 3409.

406 P.2d 527 (1965)

In the Matter of the Appeal to the District Court of Laramie County, Wyoming, from the Findings and Order of the State Board of Equalization for the State of Wyoming in the Matter of the Petition of the Executors of the Estate of Stanley B. Resor, Deceased, for a Hearing Pursuant to Section 39-361, Wyoming Statutes, 1957, with Respect to the Propriety of Inheritance Tax Assessment Made by the Inheritance Tax Commissioner, Case No. 342. Richard J. LUMAN, Walter W. Hudson, Albert P. Bruch, Zan Lewis, and Francis Hillard, Constituting the State Board of Equalization of the State of Wyoming, Appellants (Appellees below), v. Stanley Rogers RESOR and United States Trust Company of New York, Executors of the Estate of Stanley B. Resor, Deceased, Appellees (Appellants below). Stanley Rogers RESOR and United States Trust Company of New York, Executors of the Estate of Stanley B. Resor, Deceased, Appellants (Appellants below), v. Richard J. LUMAN, Walter W. Hudson, Albert P. Bruch, Zan Lewis, and Francis Hillard, Constituting the State Board of Equalization of the State of Wyoming, Appellees (Appellees below).

Supreme Court of Wyoming.

October 15, 1965.


Attorney(s) appearing for the Case

John F. Raper, Atty. Gen., A. Fred Miller, Special Asst. Atty. Gen., Cheyenne, for Richard J. Luman and others.

Frederick G. Loomis, of Loomis, Lazear, Wilson & Pickett, Cheyenne, for Stanley Rogers Resor and another.

Before PARKER, C.J., and HARNSBERGER and McINTYRE, JJ.


Mr. Chief Justice PARKER delivered the opinion of the court.

This is a double appeal from the district court's judgment vacating an order of the State Board of Equalization, which had approved the Inheritance Tax Commissioner's assessment under § 39-337 (dealing with the general rates of inheritance taxes) and §§ 39-338 to 39-341, W.S. 1957 (levying an additional State tax in all cases "where the full Federal...

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