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LIFSON v. COMMISSIONER OF TAXATION

No. 42837.

195 N.W.2d 190 (1972)

Carl K. LIFSON, Respondent, v. COMMISSIONER OF TAXATION, Relator.

Supreme Court of Minnesota.

February 4, 1972.

Attorney(s) appearing for the Case

Warren Spannaus, Atty. Gen., Louis Plutzer, Spec. Asst. Atty. Gen., St. Paul, for relator.

Lifson, Kelber, Abrahamson & Weinstein, Minneapolis, for respondent.

Heard before KNUTSON, C. J., and OTIS, ROGOSHESKE, and PETERSON, JJ.

OPINION

ROGOSHESKE, Justice.

Certiorari upon the relation of the commissioner of taxation to review an order of the Tax Court ruling that a parent in a mutually acknowledged parent-child relationship is a lineal ancestor and therefore a Class B donee for gift tax purposes under Minn. St. 292.07, subd. 5. We hold that § 292.07, subd. 5, is unambiguous and plain on its face and intentionally omits to extend the preferential Class B donee

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