DAHL v. STATE TAX COMMISSION

No. 11515.

525 P.2d 956 (1974)

96 Idaho 174

John J. DAHL, Plaintiff-Appellant, v. The STATE TAX COMMISSION of the State of Idaho et al., Defendants-Respondents.

Supreme Court of Idaho.

July 26, 1974.


Attorney(s) appearing for the Case

Michael E. McNichols, Orofino, for plaintiff-appellant.

W. Anthony Park, Atty. Gen., William McDougall, Asst. Atty. Gen., Boise, for defendants-respondents.


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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