[Download] "Department of Revenue v. Estate of Dwyer" by Supreme Court of Montana * Book PDF Kindle ePub Free
eBook details
- Title: Department of Revenue v. Estate of Dwyer
- Author : Supreme Court of Montana
- Release Date : January 13, 1989
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 66 KB
Description
Submitted February 9, 1989 We decide in this case that when the owner of real or personal property in Montana creates a joint tenancy in such property between himself and another or others, more than three years before his death, the tax levied by our state on the transfer of his joint tenancy interest upon his death is measured by his interest in the joint tenancy, one-half or other proper fraction under the written instrument creating the same.
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