Kohr's Estate v. Boardman

I am unable to agree with the construction of the Montana inheritance tax law as announced in the opinion of the court herein, nor with the logic of the decision which reverses the order of the district court determining the tax. The importance of the issue impels me to give expression to the reasons for my dissent.

We know that a great and increasing part of the earnings and income of the people is being taken .by the tax gatherers of the nation, the state, and the municipalities, for a continually enlarging field of public and quasi public purposes of varying degrees of necessity, importance…