Maher v. State Board of Equalization

MR. CHIEF JUSTICE JAMES T. HARRISON

delivered the Opinion of the Court.

Appeal by the State Board of Equalization from an order determining inheritance tax entered in the district court of Flathead County in the Estate of Bertha I. Maher, deceased.

It appears that Bertha I. Maher departed this life on May *47723, 1960, at Whitefish, Montana, where she had resided for many years. In 1952 she had executed a trust agreement under which a Pennsylvania bank was the trustee. In this trust agreement she reserved the right to change or alter the trust and had complete power of revocation.

Following her death…