IN RE WALTHER ESTATE

Docket No. 148642.

205 Mich. App. 566 (1994)

517 N.W.2d 841

In re WALTHER ESTATE NBD BANK, NA v. DEPARTMENT OF TREASURY

Michigan Court of Appeals.

Decided June 7, 1994, at 9:25 A.M.


Attorney(s) appearing for the Case

Hicks & Schmidlin, P.C. (by Allen R. Telgenhof), for NBD Bank, N.A.

Frank J. Kelley, Attorney General, Thomas L. Casey, Solicitor General, and E. David Brockman, Assistant Attorney General, for the Department of Treasury.

Before: CAVANAGH, P.J., and JANSEN and D.C. KOLENDA, JJ.


PER CURIAM.

This is an inheritance tax case. Respondent Department of Treasury appeals as of right from the probate court's determination that the transfer of assets from the Bessie B. Walther Trust to the Ricketts Investment Group was subject to preferential tax treatment. We affirm.

The question presented is whether property transferred following the death of the settlor of a trust to a limited partnership, whose members are all lineal descendants of the...

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