JOSEPH v. COMMISSIONER OF TAXATION

No. 45627.

239 N.W.2d 763 (1976)

Burton M. JOSEPH, as Executor of the Estate of I. S. Joseph, Appellant, v. COMMISSIONER OF TAXATION, Respondent.

Supreme Court of Minnesota.

February 27, 1976.


Attorney(s) appearing for the Case

Maslon, Kaplan, Edelman, Borman, Brand & McNulty, Charles Quaintance, Jr., and Marcy Wallace, Minneapolis, for appellant.

Warren Spannaus, Atty. Gen., James W. Neher, Sp. Asst. Atty. Gen., Dept. of Revenue, St. Paul, for respondent.

Heard before KELLY, MacLAUGHLIN and YETKA, JJ., and considered and decided by the court en banc.


PER CURIAM.

This is an appeal from a judgment of the district court which determined that certain monthly death benefit payments constituted transfers of property by decedent which were intended to take effect in possession or enjoyment after decedent's death and were therefore subject to an inheritance tax under Minn.St.1953, § 291.01, subd. 1(3).

We have concluded that it is unnecessary to set forth the rather lengthy facts leading to the dispute between...

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