Estate of Parini v. Montana Department of Revenue

The Montana Department of Revenue (DOR) appeals from the findings of fact, conclusions of law and order of the Fifth Judicial District Court, Jefferson County, concluding that tax liability calculations made by the Estate of Emelio Tony Parini (the Estate) were correct. We reverse.

The following issue is raised on appeal:

Did the District Court err in characterizing various joint tenancies as “gifts” made by the decedent to his relatives?

BACKGROUND

The material facts of this case are undisputed. Emelio T. Parini (Emelio), died on December 21,1991. Emelio never married and died without children.…