IN RE RENZ' ESTATE

Docket No. 56, Calendar No. 45,937.

338 Mich. 347 (1953)

61 N.W.2d 148

In re RENZ' ESTATE. DEPARTMENT OF REVENUE v. BEATTIE.

Supreme Court of Michigan.

Decided November 27, 1953.


Attorney(s) appearing for the Case

Frank G. Millard, Attorney General, Edmund E. Shepherd, Solicitor General, and T. Carl Holbrook and William D. Dexter, Assistants Attorney General, for plaintiff.

Stanley E. Beattie, administrator, in propria persona.


REID, J.

The department of revenue of the State (herein referred to as plaintiff) appeals from an order of the circuit court, which determined that the order of the probate court appealed from by plaintiff, is correct, and denied plaintiff's petition for the imposition of an inheritance tax on bank accounts which decedent had made joint between himself and his niece, who survived decedent.

Henry L. Renz died, January 30, 1951, aged about 83 years. When he...

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