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MALAND v. C.I.R.

No. C4-82-927.

331 N.W.2d 486 (1983)

Shirlee MALAND, as personal representative of the Estate of Thilmer J. Maland, Relator, v. The COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

April 1, 1983.

Attorney(s) appearing for the Case

Frundt, Frundt & Johnson, Charles K. Frundt and Brian D. Roverud, Blue Earth, for relator.

Hubert H. Humphrey, III, Atty. Gen., and James W. Neher, Sp. Asst. Atty. Gen., Dept. of Revenue, St. Paul, for respondent.

Considered and decided by the court en banc without oral argument.

YETKA, Justice.

This case comes from an appeal to the Minnesota Tax Court of an order of the Commissioner of Revenue, claiming a balance due on the inheritance tax return of relator's husband, Thilmer J. Maland. At issue is the marital exemption of Minn.Stat. § 291.051, subd. 1 (1978) formerly available to spouses of deceased residents, but not to spouses of deceased non-residents. The relator, Shirlee Maland, claimed...

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