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ESTATE OF WAKEFIELD

No. 8457.

660 P.2d 30 (1983)

The ESTATE of Eric T. WAKEFIELD, Deceased.

Supreme Court of Hawaii.

March 1, 1983.

Attorney(s) appearing for the Case

Lawrence D. Kumabe, Deputy Atty. Gen., Honolulu, for appellant Director of Taxation.

David C. Larsen, Honolulu (John R. Conrad, Honolulu, with him on the brief, Cades Schutte Fleming & Wright, Honolulu, of counsel), for appellee Estate of Eric Wakefield.

Before LUM, Acting C.J., NAKAMURA, PADGETT and HAYASHI, JJ., and HUDDY, Circuit Judge assigned by reason of vacancy.

PADGETT, Justice.

This is an appeal by the Director of Taxation, State of Hawaii, from a judgment of the circuit court, sitting in what has traditionally been known as probate, holding that a widow's elective share of an estate is not subject to the Hawaii inheritance tax under § 236-2, HRS. We affirm.

After the death of Eric T. Wakefield, his widow, pursuant to the provisions of § 560:2-201, HRS, elected to take one-third

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