Furness v. Laughlin

MR. JUSTICE FREEBOURN:

Two appeals have been here consolidated. They arise from two orders made by the Honorable S. D. McKinnon, district judge, in the estate of John B. L. Hume, deceased.

John B. L. Hume, a single man, died on March 21, 1952, in Miles City, Custer County, Montana, leaving an estate valued at approximately $446,959.92, which he disposed of by will.

The will, in part, provided: “Fourth: I give * * * to Thomas Furness the sum of $10,000.00 net and clear of any charge whatsoever, it being my direction that any inheritance tax that may be chargeable on this bequest shall be paid by…