Willson v. State Tax Commission

BALDWIN, District Judge:

Plaintiff appeals from a judgment of the District' Court of the Second Judicial District, Weber County, Utah, upholding inheritance tax assessed by the Utah State Tax Commission upon the assets of the Estate of Raymond H. Willson, deceased. Plaintiff claims improper, an assessment of inheritance tax, in that the vendor’s interest in real property sold pursuant to a real estate contract by decedent and his wife during the lifetime of the husband was assessed as personal property, and defendant did not allow the widow’s statutory dower exclusion in determining…