Chase v. Commissioner of Taxation

Thomas Gallagher, Justice.

Certiorari upon the relation of the commissioner of taxation to review a decision of the board of tax appeals determining that certain properties transferred in trust by Mrs. Lena Bohn prior to her death should not be included in her estate so as to be subject to inheritance tax under M. S. A. 291.01.

Mrs. Bohn died August 17, 1944. Trust instruments covering the transfers of her property were executed by her on April 2, 1932. Thereby, five separate trusts were created, one for each of her five children, four of whom are the respondents here. The pertinent clauses…