CARTER, Judge.
This is an appeal from a trial court judgment on cross-motions for summary judgment, finding a taxpayer not liable for state inheritance tax on beneficiary form United States savings bonds.
FACTS
During her lifetime, Mary Gerbine Junker purchased 119 Series H, United States savings bonds. The savings bonds, dated October 25, 1979, were in $1,000.00 denominations. The savings bonds were owned by Junker, but were registered in beneficiary...
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