State Board of Equalization v. Hess

MR. CHIEF JUSTICE JAMES T. HARRISON

delivered the Opinion of the Court.

This is an appeal from an order determining inheritance tax entered in the district court of Gallatin County.

This case arises out of a dispute between the executor of the estate of Orville H. Hess and the State Board of Equalization as to whether the deceased’s sons are obligated to pay any inheritance tax at the present time.

For several years prior to 1959, Orville H. Hess and Verna E. Hess, his wife, owned certain real property in the Bozeman, Montana, area as tenants in common. In 1959 they transferred one-half of the…