First National Bank v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

The plaintiff appealed to this court from defendant’s Order IH 80-2 (dated October 20, 1980), which denied requested refund of a part of inheritance taxes paid. Thereafter both parties filed motions and briefs, seeking a summary judgment. Oral arguments were heard and stipulations filed.

All pertinent facts in this suit have been stipulated. On Febuary 18, 1957, Anna and Sigfrid Berliner, wife and husband, executed mutual wills whereby each left all of his or her property to the survivor and then, if the estate was less than $10,000 and Anna’s sister did not survive,…