IN RE ESTATE OF BROWN

No. 55531.

205 N.W.2d 925 (1973)

In the Matter of the ESTATE of Milford E. BROWN, Deceased.

Supreme Court of Iowa.

March 28, 1973.


Attorney(s) appearing for the Case

Richard C. Turner, Atty. Gen., George W. Murray, Sp. Asst. Atty. Gen., and Harry M. Griger, Asst. Atty. Gen., for appellant.

Wm. O. Anderson and Max O. Pelzer, Estherville, for appellee.

Heard before MOORE, C. J., and MASON, LeGRAND, UHLENHOPP and HARRIS, JJ.


LeGRAND, Justice.

This appeal asks us to answer the question whether several insurance policies on the life of Milford E. Brown are subject to Iowa Inheritance tax. The Iowa Department of Revenue (hereafter called department) appeals from the trial court's ruling that they are not. We affirm that order.

Milford E. Brown and his wife, Ruth, were killed in an automobile accident in 1968. Milford E. Brown (hereafter called decedent) survived his wife by several...

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