Estate of Parini v. Montana Department of Revenue

I dissent from the majority opinion.

Although the basis for the majority’s decision is not quite clear to me, I conclude that, for all practical purposes, the facts in this case are identical to those in Department of Revenue v. Dwyer (1989), 236 Mont. 405, 771 P.2d 93, and that the District Court’s judgment should therefore be affirmed on the basis of that decision.

At one point the majority concludes that, but for changes in § 72-16-303, MCA, which were made in 1989, fifty percent taxation of the joint tenancies created by Emelio Parini would have been appropriate. The majority then concludes…