Utah Supreme Court September 17, 1941, No. 6358. (Aldrich v. State Tax Commission)

lead-opinion

LARSON, Justice.

Plaintiffs in the District Court sought a declaratory judgment holding that the transfer of stock in the Union Pacific Railroad Company, a Utah corporation, owned by Edward S. Harkness at the time of his death be held not subject to lax by the State of Utah under the provisions of Chapter 12, Title 80, R. S. U. 1933, commonly called the Inheritance Tax Law.