IN RE JOHNSON ESTATE

Docket No. 81462.

152 Mich. App. 200 (1986)

394 N.W.2d 136

In re JOHNSON ESTATE

Michigan Court of Appeals.

Decided June 2, 1986.


Attorney(s) appearing for the Case

Frank J. Kelley, Attorney General, Louis J. Caruso, Solicitor General, and E. David Brockman and Stanley F. Pruss, Assistant Attorneys General, for the Department of Treasury.

John F. Mertz, for Gerald W. Card.

Before: M.J. KELLY, P.J., and ALLEN and R.M. SHUSTER, JJ.


M.J. KELLY, P.J.

In this case, we are asked to decide whether the probate court has the authority to redetermine an inheritance tax more than ninety days after the final tax determination has been entered and the estate closed. We conclude that it does not and we reverse.

H. Roy Johnson married Esther Pailthorp on October 22, 1955. At the time of the marriage, Esther had a twelve-year-old daugther and a son, petitioner in this action, who had turned seventeen...

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