Burr v. Department of Revenue

ACTING CHIEF JUSTICE HARRISON

delivered the opinion of the Court.

The Department of Revenue of the State of Montana appels from the judgment of the District Court, Park County. Judge W. W. Lessley ruled section 91-4414, R.C.M. 1947, as amended by the Montana legislature in 1973, applicable to the case and the correct statute to apply. Plaintiff was thereby entitled to recover the refund sum of $2,409.13.

The facts are not in dispute. Plaintiff, the sole surviving heir of Joyce and Robert Eggert, filed for a refund of inheritance tax paid by the estate of Joyce Eggert attributable to property…