Dilse v. Leer

ERICKSTAD, Chief Justice.

This is an appeal taken from the order of District Judge Emil A. Giese, Sixth Judicial District, Bowman County, dated October 29, 1973. That order reversed an order of the Bowman County Court assessing North Dakota estate taxes in the estate of Clarence E. Dilse and directed the County Court to enter a new order assessing estate taxes in an amount some $16,856.83 less than what the Tax Commissioner claimed was owed. There is no dispute as to the facts.

The sole issue for decision is whether the district court properly computed the deduction for the marital exemption in…