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IN RE ESTATE OF McCANN

No. 10794.

488 P.2d 357 (1971)

94 Idaho 386

In the Matter of the ESTATE of Raymond B. McCANN, Deceased. STATE TAX COMMISSION, Plaintiff-Respondent, v. Edward J. McCANN, Executor of the above Estate, Defendant-Appellant.

Supreme Court of Idaho.

September 2, 1971.

Attorney(s) appearing for the Case

Jerry V. Smith, Lewiston, for defendant-appellant.

W. Anthony Park, Atty. Gen., Boise, for plaintiff-respondent.

SHEPARD, Justice.

This appeal results from proceedings for the probate of an estate in the then Probate Court of Nez Perce County. The Probate Court issued an order finding an inheritance tax liability and ordering the payment of the tax. From that Order the executor of the estate appealed to the District Court which sustained the action of the Probate Court. This appeal by the executer resulted.

The facts of the case are stipulated. Raymond B. McCann died...

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