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IN RE DILSE

Civ. No. 8985.

219 N.W.2d 195 (1974)

In the Matter of Clarence E. DILSE (also sometimes known as C. E. Dilse), Deceased. Ann Herr DILSE, Petitioner-Appellee, v. Ramona Ann Dilse LEER, formerly Ramona Ann Dilse, et al., Respondents, Byron L. Dorgan, North Dakota State Tax Commissioner, Appellant.

Supreme Court of North Dakota.

June 4, 1974.

Attorney(s) appearing for the Case

B. Timothy Durick and Kenneth M. Jakes, Sp. Asst. Attys. Gen., for the State Tax Commissioner, Bismarck, for North Dakota State Tax Dept., appellant.

Mackoff, Kellogg, Kirby & Kloster, P. C., Dickinson, for appellee.

ERICKSTAD, Chief Justice.

This is an appeal taken from the order of District Judge Emil A. Giese, Sixth Judicial District, Bowman County, dated October 29, 1973. That order reversed an order of the Bowman County Court assessing North Dakota estate taxes in the estate of Clarence E. Dilse and directed the County Court to enter a new order assessing estate taxes in an amount some $16,856.83 less than what the Tax Commissioner claimed was owed. There is no dispute as...

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