Weeks v. Johnson

The issue in this case is the same as we had before us in the case just decided of Gould v. Johnson, State Tax Assessor.

In the instant case an inheritance tax of $457.98 was assessed by Ernest H. Johnson, State Tax Assessor, on certain United States Savings Bonds, series E, as assets of the estate of James N. O. Boe, late of Portland, who died September 1, 1948. All the bonds were bought by James N. O. Boe with his own money. They were issued between February 1942 and June 1945. $1,000 face amount of these bonds were issued in the joint names of James N. O. Boe or Miss Ruby M. Weeks. $5,275…