WILL L. HOYT, District Judge.
This case involves the question of taxability, under Utah's inheritance tax statute, of moneys received by a beneficiary under a death benefit clause of a retirement plan group annuity contract.
For a number of years prior, and up to the time of, his death, Frank Roundy Clark was an employee of Utah Oil Refining Company. That company had arranged with Equitable Life Assurance Society for the oil company's employees to be covered...
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