State Tax Commission v. Crandall

FAUX, District Judge.

State Tax Commission of Utah appeals from the Order of Appraisement made and entered in the Eugene Crandall Estate, probated in the Fourth District Court for Utah County. Objection is made to the part of said order which determines “ * * * that the true appraisement value for inheritance tax purposes of the 1/3 interest in said land and water right which is an asset of the above entitled estate, is the sum of $36,800.00 as of the date of the decedent’s death.”

By reason of Section 59-12-20, U. C.A.1953, the hearing in the district court which produced the order to which…