Commissioner of Taxation v. Bennett

Youngdahl, Justice.

Appeal from an order of the probate court of Hennepin county determining inheritance tax. Respondent petitioned the court for an exemption of certain inventoried assets of the estate as prior taxed property under Minn. St. 1941, § 291.06 (Mason St. 1940 Supp. § 2293). The court allowed the exemption, whereupon appellant filed objections to the order of assessment and sought a rede-termination thereof. The court overruled the objections, redetermined the tax, and allowed the exemption in accordance with the previous order.

The facts were stipulated and may be thus summarized:…