In Re Estate of Monfort

I concur in the result reached in the companion Rand case, 193 Minn. 599, 259 N. W. 556, for therein it was stipulated and found by the court that all the stock involved was in the state of decedent’s residence except certain shares which were deposited for safekeeping purposes in a vault in Minneapolis and were not pledged or otherwise made use of in Minnesota. None of the stock had a taxable situs in Minnesota.

I respectfully submit that the applicant in the instant (Monfort) case should have shown that the shares of stock had not been used in Minnesota in such a manner as to become an…