PAXMAN'S ESTATE v. STATE TAX COMMISSION

No. 10565.

19 Utah 2d 56 (1967)

426 P.2d 6

IN THE MATTER OF THE ESTATE OF WILLIAM PAXMAN, DECEASED, v. STATE TAX COMMISSION, APPELLANT.

Supreme Court of Utah.

March 29, 1967.


Attorney(s) appearing for the Case

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

Will L. Hoyt, Nephi, for respondent.


CALLISTER, Justice.

The court below entered an order approving an inheritance tax return and fixing the amount thererof. The State Tax Commission appeals from that part of the order interpreting the will of the decedent in ascertaining the amount of the estate subject to the state inheritance tax. The executrix cross-appeals from that part of the order determining the rate of tax to be imposed upon the taxable estate.

The will of the decedent was short, simple...

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