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STATE TAX COMMISSION v. PROUDFIT

No. 7405.

118 Utah 98 (1950)

219 P.2d 1076

In re PROUDFIT'S ESTATE. STATE TAX COMMISSION v. PROUDFIT.

Supreme Court of Utah.

Decided June 26, 1950.

Attorney(s) appearing for the Case

Clinton D. Vernon, Attorney General, G. Hal Taylor, Salt Lake City, Don J. Hanson, Salt Lake City, for appellant.

Thatcher & Young, Ogden, for respondent.

PRATT, Chief Justice.

This case comes to us as an appeal from an order of the district court fixing the amount of tax due under the Utah Inheritance Tax Law, U.C.A. 1943, 80 — 12 — 1 et seq., on the estate of Robert L. Proudfit, deceased.

Robert L. Proudfit, a resident of Weber County, Utah, died testate on May 14, 1948. By his will Jeanette R. Proudfit, his widow, was named executrix. The will was duly admitted to probate and the widow qualified...

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