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WALKER BANK & TRUST COMPANY v. STATE TAX COMMISSION

No. 10629.

18 Utah 2d 300 (1967)

422 P.2d 201

WALKER BANK & TRUST COMPANY, EXECUTOR OF THE ESTATE OF HERBERT E. SARGEANT, DECEASED, PLAINTIFF, v. THE STATE TAX COMMISSION OF UTAH, DEFENDANT.

Supreme Court of Utah.

January 5, 1967.

Attorney(s) appearing for the Case

Owen & Ward, Glen M. Richman, Salt Lake City, for plaintiff.

Phil L. Hansen, Atty. Gen., M. Reed Hunter, Asst. Atty. Gen., Salt Lake City, for defendant.

HENRIOD, Chief Justice:

Appeal from a Tax Commission decision that "step-children" were not "children" under Title 59-12-2, Utah Code Annotated, 1953, giving a $40,000 exemption where the surviving spouse "and/or children of the deceased" are involved. Affirmed, with no costs awarded.

The legislation is clear. It says "children," not "step-children." In re Walton's Estate1 said "grandchildren" were not "children" under such...

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