Ostler v. State Tax Commission

McDONOUGH, Chief Justice.

The widow of Harry Ostler, Allie S. Ostler, and a son, Harry R. Ostler, were named as his executors in his will. Since Mrs. Ostler elected to renounce her husband’s will and take instead the distributive share of one-third of all real property possessed by him during the marriage under U.C.A. 1953, 74-4--3, the executors excluded from their computation for the Utah State Inheritance Tax an item of $13,600, representing one-third of the value of the deceased’s interest in real property used in the business of Ostler Candy Company. The State Tax Commission gave notice…