State Board of Equalization v. Fall

I concur in the result announced in the majority opinion but not in all that is said therein.'

The Facts. David Perry died testate in the state of California leaving property of the total appraised value of $134,494.19. Testator’s will was filed and admitted to probate in the state of California whereof he claimed to be a resident and ancillary probate proceedings were instituted in the district court of Lewis and Clark county, Montana, wherein respondent was appointed administrator with will annexed. The inventory and appraisement filed in said district court lists testator’s property in…