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...
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