In Re Swan's Estate

This is a proceeding by the State Tax Commission of Utah under Sec. 80-12-14, R.S. Utah 1933, for the appointment of an administrator to collect and pay over to it an inheritance of transfer tax claimed to be due the State of Utah upon assets lately held in joint tenancy by the decedent and her daughter, Theo Swan Hendee, with rights of survivorship. From a judgment of the District Court establishing a tax of $2,350.31 and 8 per cent interest thereon from the date of death of the decedent, the surviving joint tenant appeals.

The material facts are without dispute. The petition listed sundry…