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ESTATE OF HECKERT v. STATE BD. OF EQUALIZATION

No. 99-277.

15 P.3d 216 (2000)

The ESTATE OF Barbara K. HECKERT, Appellant (Petitioner), v. Wyoming STATE BOARD OF EQUALIZATION; and Wyoming Department of Revenue, Appellees (Respondents).

Supreme Court of Wyoming.

December 19, 2000.

Attorney(s) appearing for the Case

Representing Appellant: Thomas N. Long of Thomas N. Long, P.C., Cheyenne, WY; and Thomas P. Sweeney of Richards, Layton & Finger, P.A., Wilmington, DE.

Representing Appellees: Gay Woodhouse, Attorney General; Michael L. Hubbard, Deputy Attorney General; and Cathleen D. Parker, Assistant Attorney General, Cheyenne, WY.

Before LEHMAN, C.J., and THOMAS, MACY, GOLDEN, and HILL, JJ.

THOMAS, Justice.

The issue posed is the authority of the State of Wyoming to impose a transfer tax on the Wyoming estate of a decedent when the entire Wyoming estate is deducted from the federal gross estate in determining the federal taxable estate. The Wyoming Department of Revenue (the Department) imposed a transfer tax upon the Estate of Barbara K. Heckert (the Estate) in the amount of $30,283.95. That figure was computed by applying to the maximum federal estate...

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