WEST v. TAX COMMISSION

No. 12270.

576 P.2d 1060 (1978)

99 Idaho 26

Myrtle A. WEST, Executrix of the Estate of C. Virgil West, Plaintiff-Appellant, v. TAX COMMISSION, State of Idaho, Defendant-Respondent.

Supreme Court of Idaho.

April 5, 1978.


Attorney(s) appearing for the Case

Jon N. Wyman, Boise, for plaintiff-appellant.

Wayne L. Kidwell, Atty. Gen., Dean W. Kaplan, Asst. Atty. Gen., Boise, for defendant-respondent.


SHEPARD, Chief Justice.

Myrtle West is the executrix for the estate of C. Virgil West, her late husband, and as executrix appeals the decision of the district court on the inheritance tax due the State which in turn was an appeal from an order of the State Tax Commission. The district court affirmed the order of the Tax Commission. We reverse.

Myrtle West was designated as the life tenant of a testamentary trust created by decedent. As the spouse of the decedent...

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