In Re Bamberger's Est. Van Cott v. State Tax Com.

WOLFE, Justice.

Appeal from a judgment disallowing the deduction of sums paid as federal estate tax and Canadian succession duty in computing the net estate for the purposes of the Utah inheritance tax.

In the course of the administration of the estate of John' E. Bamberger, the executor and the administrator with the will annexed, hereinafter called the Executors, paid the sum of $122,747.91 as federal estate tax for property which is subject to the Utah inheritance tax.

The sum of $428.09 was paid to the Dominion of Canada as succession duty on stock owned in a Canadian company.

In the Utah…