Estate of Keating v. Keating

MR. JUSTICES BOTTOMLY and ADAIR:

We dissent:

Henry Keating died on the 12th day of November, 1952, at Columbus, Stillwater County, Montana, where all of his estate and property was located. Less than one year prior to his death, Henry Keating gave by an inter vivos transfer an undivided one-seventh interest in certain real and personal property to his wife, and a like interest to each of his five children. He retained a one-seventh interest for himself. The value of the transferred interests was $210,004.41. When the petition for determination of inheritance tax was filed during the probate of…