Marans v. Newland

MR. CHIEF JUSTICE JAMES T. HARRISON

delivered the Opinion of the Court.

This is a declaratory judgment action brought by Sylvia Marans as plaintiff against the executors of her deceased husband’s estate, his two children by a prior marriage, and the State Board of Equalization. From the judgment entered the two children have appealed.

Emil Marans, the deceased husband, in his lifetime operated a store in Butte, Montana. He had been previously married and his first wife died in 1947. They were the parents of two children, Donalee, born July 18, 1932, and Howard, born May 14, 1936. In 1949 Marans…