Petition of Hanson.

232 P.2d 342 (1951)

PETITION OF HANSON.

STATE

v.

HANSON

No. 9028.

Supreme Court of Montana.

Submitted April 20, 1951.

Decided June 12, 1951.

Arnold H. Olsen, Atty. Gen., Charles V. Huppe, Asst. Atty. Gen., H.O. Vralsted, Tax Counsel, Daniel J. Sullivan, Asst. Tax Counsel, Board of Equalization, Helena, for appellant. H. O. Vralsted and Daniel J. Sullivan argued the case orally.

Lympus and Cyr, Missoula, for respondent. Krest Cyr, Missoula, argued the case orally.

METCALF, Justice.

Ethel L. Hanson died intestate April 15, 1949. At the time of her death she was co-owner of certain real and personal…