ESTATE OF BRECKON

No. 15768.

591 P.2d 442 (1979)

In the Matter of the ESTATE of Leslie S. BRECKON. David C. BRECKON, Executor of the Estate of Leslie S. Breckon, Deceased, Plaintiff and Respondent, v. The STATE TAX COMMISSION of Utah, Defendant and Appellant.

Supreme Court of Utah.

February 2, 1979.


Attorney(s) appearing for the Case

Robert B. Hansen, Atty. Gen., Frank V. Nelson, Asst. Atty. Gen., Salt Lake City, for defendant and appellant.

William G. Marsden, Salt Lake City, for plaintiff and respondent.


HALL, Justice:

Defendant, Utah State Tax Commission (hereinafter "Commission") appeals the decision of the Tax Division of the Third District Court1 which set aside the Commission's deficiency inheritance tax assessment against the estate of Leslie S. Breckon, deceased.

The matter was presented to the trial court on stipulated facts which reflected that nine days prior to the death of the deceased, he and his wife, Katherine Breckon...

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