KELLEY v. HALPERIN


390 A.2d 1078 (1978)

Betty L. KELLEY, Administratrix, Estate of Philip E. Kelley, Deceased, v. Raymond L. HALPERIN in his capacity as State Tax Assessor for the State of Maine Bureau of Taxation.

Supreme Judicial Court of Maine.

August 22, 1978.


Attorney(s) appearing for the Case

William F. Hufnagel (orally), Winthrop, for plaintiff.

Andre G. Janelle, Asst. Atty. Gen. (orally), Augusta, for defendant.

Before McKUSICK, C. J., and POMEROY, WERNICK, ARCHIBALD, DELAHANTY, GODFREY and NICHOLS, JJ.


ARCHIBALD, Justice.

This case is on report from the Kennebec County Probate Court pursuant to 36 M.R. S.A. § 3801.1

The parties stipulated all facts necessary for our consideration of the issue reported. In lieu of repeating the rather lengthy stipulation, we will summarize the same.

Philip E. and Betty L. Kelley as husband and wife owned certain real estate as joint tenants "with the right of survivorship." Mr. Kelley...

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