HASWELL, Justice.
This is an appeal by the Montana Department of Revenue from an order of the district court, Park County, determining an inheritance tax of $37,298.09 in the Gretchen G. Ward estate.
At issue is whether the value of English trust property consisting of stocks and bonds subject to decedent's special power of appointment is taxable under Montana inheritance tax laws. The district court held it nontaxable. We reverse.
Decedent is Gretchen...
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