Department of Revenue v. Estate of Dwyer

We decide in this case that when the owner of real or personal property in Montana creates a joint tenancy in such property between himself and another or others, more than three years before his death, the tax levied by our state on the transfer of his joint tenancy interest upon his death is measured by his interest in the joint tenancy, one-half or other proper fraction under the written instrument creating the same. Section 72-16-303(2), MCA.

Thus, in this appeal, we affirm a like holding of the District Court of the Second Judicial District, Silver Bow County.

The facts are agreed to by…