MATTER OF SINCLAIR

No. 81-174.

640 P.2d 918 (1982)

In the Matter of the Termination of Joint Tenancy of Ronald Miller SINCLAIR, Deceased.

Supreme Court of Montana.

Decided February 18, 1982.


Attorney(s) appearing for the Case

Bolinger & Higgins, Bozeman, for appellant.

Mike Rieley, Dept. of Revenue, Helena, for respondent.


WEBER, Justice.

Mrs. Jane Sinclair, the widow of Ronald Sinclair, deceased, appealed to the District Court of the Eighteenth Judicial District from a determination by the Department of Revenue (Department) that inheritance tax was due as a result of transfers in contemplation of death. The District Court affirmed the Department's determination. We reverse the District Court.

Mr. and Mrs. Sinclair, husband and wife, had a joint tenancy bank account for many...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases