BATCHELDER, J.
In this appeal, we are asked whether a stepchild's survivorship rights in a bank account owned jointly with a stepparent are subject to legacy and succession tax under RSA 86:8 (Supp. 1983) upon the death of the stepparent. We hold that the survivorship rights are not taxable.
Leona A. Butterfield died on September 7, 1983. At the time of her death, she held a joint checking account with her stepson, Waldo K. Butterfield. Upon her death, the...
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