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IN RE ESTATE OF SAROFF

No. 51,581

229 Kan. 446 (1981)

625 P.2d 458

In the Matter of the Estate of Sam Saroff, Deceased.

Supreme Court of Kansas.

Opinion filed March 25, 1981.

Attorney(s) appearing for the Case

Craig Kreiser, of the Department of Revenue, argued the cause and Alan F. Alderson and John P. Quinlan, of the Department of Revenue, of Topeka, were with him on the brief for appellant.

Charles D. Green, of Arthur, Green, Arthur & Conderman, of Manhattan, argued the cause and was on the brief for appellee.

The opinion of the court was delivered by

HOLMES, J.:

The Department of Revenue appeals from a Riley County District Court judgment granting appellees' petition for abatement of additional inheritance taxes assessed by the director of taxation against the estate of Sam Saroff, deceased. The case was transferred from the Court of Appeals to the Supreme Court pursuant to K.S.A. 1980 Supp. 20-3018(c).

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