Montana Supreme Court September 29, 1942, No. 8,283 (State Board of Equalization v. Fligman)

lead-opinion

MR. JUSTICE MORRIS

delivered the opinion of the court..

This is an appeal from an order fixing the inheritance tax in the matter of the Estate of Louis H. Fligman, deceased. The district judge found that three annuity contracts issued by certain life insurance companies authorized to do business in Montana, and which contracts were appraised in the aggregate amount of $26,975.