In Re Fligman's Estate

This is an appeal from an order fixing the inheritance tax in the matter of the Estate of Louis H. Fligman, deceased. The district judge found that three annuity contracts issued by certain life insurance companies authorized to do business in Montana, and which contracts were appraised in the aggregate amount of $26,975.15, "constitute insurance within the meaning of the inheritance tax laws of Montana * * * and therefore are exempt from imposition of inheritance tax." From this conclusion of the district court the board of equalization appealed. The facts are not in dispute.

The sole…