People v. Grazer

Respondent herein is the executrix of the will of Martel Grazer, deceased. The state filed a claim against the estate for sales taxes which it claimed to be due and unpaid, arising out of the business of decedent in conducting what is known as a lay X-ray laboratory. The claim was disallowed and this action followed. From a judgment in favor of the estate the People appeal.

Martel Grazer for many years prior to his death conducted a business under the designation “Physicians X-ray Service,” the principal work done being the furnishing of X-ray pic tures called “radiographs,” together with, in…