Supreme Court of Minnesota November 7, 1941, No. 32,852. (Thorpe v. Spaeth)

*206

Hilton, Justice.

On

certiorari

to the board of tax appeals, the question presented is the proper construction to be given to § 19 and related sections of the Minnesota income tax act, L. 1933, c. 405, Mason St. 1936 Supp. § 2394-1,

et seq.

Relators, executors and trustees under the will of Margaret A.