IN RE ESTATE OF HEBERT

No. 87-223.

130 N.H. 548 (1988)

In re ESTATE OF OSCAR A. HEBERT

Supreme Court of New Hampshire.

June 8, 1988.


Attorney(s) appearing for the Case

Stephen E. Merrill, attorney general (David S. Peck, assistant attorney general, on the brief and orally), for the Department of Revenue Administration.

Michael P. Bentley, of Keene, by brief and orally, for the Estate.


THAYER, J.

The State appeals from the Cheshire County Probate Court's (Espiefs, J.) decision vacating the assessment by the department of revenue administration (DRA) of an inheritance tax due on jointly held property pursuant to RSA chapter 86, our Legacies and Successions taxation statute, and ordering a partial refund. The question presented is whether RSA 86:8 and :9, when read together, require the survivors of jointly held property, who paid no consideration...

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