(DOWNLOAD) "Estate of Langendorf" by New Mexico Supreme Court " Book PDF Kindle ePub Free
eBook details
- Title: Estate of Langendorf
- Author : New Mexico Supreme Court
- Release Date : January 18, 1993
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 58 KB
Description
This appeal arises from a dispute over the taxable value of a gift of real property made by Joseph F. Langendorf two years prior to his death. Although the Estate of Joseph F. Langendorf (the Estate) agrees that the gift is subject to Montana inheritance tax, it challenges the Department of Revenues (the Department) valuation of the gifted property. The Thirteenth Judicial District Court, Carbon County, granted summary judgment to the Estate, allowing the Estate a $20,000 reduction in the taxable value of the gifted property under Montanas inheritance tax statutes. We reverse, holding that the court incorrectly interpreted the statutes at issue.