SHEPARD, Chief Justice.
Plaintiff-Appellant Dahl is a widower. Following the death of his wife he filed a transfer and inheritance tax return upon which the Tax Commission assessed a deficiency. The deficiency was assessed and determined on the basis that Dahl was not entitled to an exemption under the provisions of I.C. § 14-408. That statute provides an exemption of $10,000 "to the widow or to a minor child of the decedent" but to other persons (including the...
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