Clark v. Bureau of Revenue

OPINION

McMANUS, Chief Justice.

Yancy Clark died on January 6, 1973, in New Mexico. Thomas R. Clark was duly qualified as executor and filed a petition for probate of Yancy Clark’s estate in Dona Ana County where Clark was residing at the time of his demise. The Bureau of Revenue of the State of New Mexico, during the course of the proceedings, issued an assessment against the estate as succession tax in the sum of $4,667.59. The executor appealed to the probate court seeking a reduction of the tax, and prevailed. The probate court reduced the succession tax total to $3,628.54 and an order was…