Utah Supreme Court February 20, 1936, No. 5661. (State Tax Commission v. Backman)

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FOLLAND, Justice.

This appeal is for the purpose of deciding whether a bequest to the University of Utah is subject to the state inheritance tax. Mary P. Carlson died testate on July 30,1938. She was a resident of Salt Lake county, Utah. In her will she made numerous bequests to named beneficiaries and to the University of Utah as residuary legatee.