State v. Cline

I cannot concur in the majority opinion.

This is an appeal from an order of the district court of Yellowstone County determining inheritance tax due to the State of Montana from the heirs of Frank C. Cline, deceased.

Frank C. Cline died testate on June 8, 1951, in Billings, Montana. At the time of his death he was the owner of certain policies of life insurance payable by reason of his death to the executors of his estate. The policies being of the gross value at the time of his death of $48,225.04. He was also the owner of certain other insurance policies payable on his death to certain named…