ESTATE OF PARINI v. MONT. DEPT. OF REV.

No. 96-064.

926 P.2d 741 (1996)

In The Matter of the ESTATE OF Emilio Tony PARINI, Deceased, Plaintiff and Respondent, v. MONTANA DEPARTMENT OF REVENUE, Respondent and Appellant.

Supreme Court of Montana.

Decided November 7, 1996.


Attorney(s) appearing for the Case

Deborah Harten, Tax Counsel, Department of Revenue, Office of Legal Affairs, Helena, for Respondent and Appellant.

Leonard J. Haxby; Haxby & Somers, Butte, Carl M. Davis, Attorney at Law, Dillon, for Plaintiff and Respondent.


LEAPHART, Justice.

The Montana Department of Revenue (DOR) appeals from the findings of fact, conclusions of law and order of the Fifth Judicial District Court, Jefferson County, concluding that tax liability calculations made by the Estate of Emelio Tony Parini (the Estate) were correct. We reverse.

The following issue is raised on appeal:

Did the District Court err in characterizing various joint tenancies...

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