State Tax Commission v. Proudfit

PRATT, Chief Justice.

This case comes to us as an appeal from an order of the district court fixing the amount of tax due under the Utah Inheritance Tax Law, U. C. A. 1943, 80 — 12—1 et seq., on the estate of Robert L. Proudfit, deceased.

Robert L. Proudfit, a resident of Weber County, Utah, died testate on May 14, 1948. By his will Jeanette R. Proud-fit, his widow, was named executrix. The will was duly admitted to probate and the widow qualified and was appointed executrix.

The estate left by Proudfit consisted chiefly of realty *100upon which were eight small houses and a duplex, comprising in…