IN RE CANON ESTATE

Docket No. 3,918.

11 Mich. App. 548 (1968)

161 N.W.2d 768

In re CANON ESTATE. AMERICAN NATIONAL BANK & TRUST COMPANY OF KALAMAZOO v. DEPARTMENT OF TREASURY.

Michigan Court of Appeals.

Decided May 29, 1968.


Attorney(s) appearing for the Case

Ford, Kriekard, Brown & Staton, for plaintiff.

Frank J. Kelley, Attorney General, Robert A. Derengoski, Solicitor General, and William D. Dexter, Assistant Attorney General, for defendant.


QUINN, J.

On appeal, the circuit court affirmed the probate court in its determination that the commuted value of the surviving widow's interest in a joint and survivor annuity purchased in conjunction with the retirement plan of the deceased husband's employer was not subject to Michigan inheritance tax.1 The State appeals. The issue is whether the foregoing determination is correct or incorrect.

Joe John Canon, the deceased husband...

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