Legal Opinion
State Board of Equalization v. Power
Montana Supreme Court
Decided November 13, 1970No. 11793PublishedCited by 20 opinions
1Opinion of the Court
MR. JUSTICE IT AS WELL
delivered the Opinion of the Court.
The district court of Lewis and Clark county, the Hon. Victor H. Fall, district judge, overruled the objections of the State Board of Equalization to the Montana inheritance tax determination filed by the executor of the estate of Mary F. Power and entered its order determining inheritance tax accordingly. From this order, the State Board of Equalization (hereafter referred to as the Board) appeals.
The sole question upon appeal is whether United States: Treasury bonds redeemed at par by the United States Treasury Department in payment…
2Cases cited4 opinions
- Bankers Trust Company, as of the Will of Harriet Delta Ellis, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1960
- Cranston v. Wells Fargo BankCalifornia Supreme Court · 1965
- Estate of RosenfeldCalifornia Supreme Court · 1965
- In re the Estate of BehmAppellate Division of the Supreme Court of the State of New York · 1963
3Cited by20 opinions
- People v. First National BankIllinois Supreme Court · 1973
- Clapp v. Cass CountyNorth Dakota Supreme Court · 1975
- Dept. of Revenue v. First Nat. Bank of OregonCourt of Appeals of Oregon · 1971
- Matter of Estate of BaierMontana Supreme Court · 1977
- Second Nat. Bank of Richmond v. STATE, ETC.Indiana Court of Appeals · 1977
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