State v. Kuhr

THE HONORABLE JOHN B. McCLERNAN,

District Judge (sitting in. place of MR. JUSTICE BOTTOMLY, disqualified) :

*594Elsie Kuhr, a resident of Montana, died October 12,1947. She was survived by her husband, administrator of her estate and respondent here, and four children. At the time of her death she owned or held in her name substantial amounts of real and personal property. Real estate and securities standing in her name only, originally acquired with her own funds, and admittedly a part of her estate, were too small in amount, exemptions considered, to yield any inheritance tax. The bulk of the…