State v. Marsh

ME. JUSTICE METCALF:

This is an appeal by the State of Montana from an order fixing inheritance tax. The executrix, May D. Marsh, is the surviving wife of the decedent, C. H. Marsh. The appraised value of the estate is $154,158.40.

At the time of his death C. H. Marsh was co-owner of 17 United States Savings Bonds, Series E and G. One of these bonds was in the name of C. H. Marsh and his son, W. T. Marsh, as co-owners. Its actual cash value was $86. A second bond of the same value was in the names of C. H. Marsh and his daughter, Hilda Marsh, as co-owners. The remaining 15 bonds in the names of…