HASWELL, Justice.
The question in this case is whether the widow's elected statutory share of her deceased husband's estate, which qualifies for the marital deduction and generates no federal estate tax liability, is exempt from payment of a proportional share of the federal estate tax attributable to the estate. The district court held it exempt. We reverse.
Arthur J. Mosby died testate, a resident of Missoula County, Montana, on November 26, 1970. His will...
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