Kelsey v. Taft

OPINION

Parker, District Judge.

This cause arises by reason of a difference of opinion between the Inheritance Tax Commissioner and a taxpayer regarding the right of the State of Wyoming, under the authority of Sections 6-2102 and 6-2103, Wyoming Compiled Statutes, 1945, to collect inheritance taxes on property which was transferred by deceased to another person, without adequate consideration and in contemplation of death, within a period of six months prior to his death.

Jay Kelsey, as Executor of the estate of Jess Sullivan, Deceased, appealed from a decision of the Inheritance Tax…