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AMERICAN NATIONAL BANK AND TRUST CO. v. LOGAN

No. 41778.

176 N.W.2d 91 (1970)

AMERICAN NATIONAL BANK AND TRUST COMPANY and John P. Robinson, as Executors of the Estate of Forrest A. Nutting, Deceased, et al., Respondents, v. Rufus T. LOGAN, Commissioner of Taxation of the State of Minnesota, Appellant.

Supreme Court of Minnesota.

March 6, 1970.

Attorney(s) appearing for the Case

Douglas M. Head, Atty. Gen., Richard H. Kyle, Sol. Gen., Don G. Paterick, Gerald T. Laurie, Sp. Asst. Attys. Gen., St. Paul, for appellant.

Maun, Hazel, Green, Hayes, Simon & Aretz and John C. Johanneson, Albert A. Woodward and Richard D. Donohoo, St. Paul, for respondents.

OPINION

OTIS, Justice.

The issue here presented is whether Federal and state income taxes payable upon the collection of accounts receivable by the executors of an estate are deductible in computing the state inheritance taxes assessed against the beneficiaries. The commissioner of taxation denied the deductions. In an action brought by the executors and beneficiaries in the district court, the deductions were...

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