IN RE ESTATE OF POWER

No. 11793.

476 P.2d 506 (1970)

In the Matter of the ESTATE of Mary F. POWER, Deceased. The STATE BOARD OF EQUALIZATION of the State of Montana, Appellant, v. Thomas C. POWER, Executor of the Estate of Mary F. Power, Deceased, Respondent.

Supreme Court of Montana.

Decided November 13, 1970.


Attorney(s) appearing for the Case

Edward J. Bell, argued, Board of Equalization, Helena, for appellant.

Gough, Booth, Shanahan & Johnson, Helena, Cordell Johnson, argued, Helena, for respondent.


HASWELL, Justice.

The district court of Lewis and Clark county, the Hon. Victor H. Fall, district judge, overruled the objections of the State Board of Equalization to the Montana inheritance tax determination filed by the executor of the estate of Mary F. Power and entered its order determining inheritance tax accordingly. From this order, the State Board of Equalization (hereafter referred to as the Board) appeals.

The sole question upon appeal is whether...

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