Breckon v. State Tax Commission

HALL, Justice:

Defendant, Utah State Tax Commission (hereinafter “Commission”) appeals the decision of the Tax Division of the Third District Court1 which set aside the Commission’s deficiency inheritance tax assessment against the estate of Leslie S. Breckon, deceased.

The matter was presented to the trial court on stipulated facts which reflected that nine days prior to the death of the deceased, he and his wife, Katherine Breck-on, quit-claimed their interests as joint ten*443ants in certain real property to each other as tenants in common. Their admitted purpose in so doing was to remove…