In Re Estate of Frank

1 Reported in 257 N.W. 330.

UPON REARGUMENT.

Order reversed. Appeal from an order imposing an inheritance tax of $997.76 with interest.

Guy O. Frank died May 22, 1931, a resident of North Dakota, and left surviving him May Frank, his wife, and Catherine Ann Frank, his adopted daughter, the appellants here. For 20 years prior to his death the three resided in and remained continuously in North Dakota. On December 8, 1928, Frank transferred, conveyed, and turned over to the Northwestern Trust Company of St. Paul, Minnesota (now First Trust Company) in trust, 20 promissory notes for $3,000 each,…