Case Name: Matter of the ESTATE OF ANNA L. O'GRADY, Deceased. STATE OF MONTANA, Appellant, v. FIRST NATIONAL BANK OF GREAT FALLS, MONTANA, Executor, Respondent
Court: Montana Supreme Court
Jurisdiction: Montana
Decision Date: 1958-06-11
Citations: 133 Mont. 594
Docket Number: No. 9674
Parties: Matter of the ESTATE OF ANNA L. O’GRADY, Deceased. STATE OF MONTANA, Appellant, v. FIRST NATIONAL BANK OF GREAT FALLS, MONTANA, Executor, Respondent.
Judges: In this cause, DISTRICT JUDGE W. R. FLACHSENHAR sat in place of MR. JUSTICE BOTTOMLY.
Reporter: Montana Reports
Volume: 133
Pages: 594–596

Head Matter:
No. 9674.
Matter of the ESTATE OF ANNA L. O’GRADY, Deceased. STATE OF MONTANA, Appellant, v. FIRST NATIONAL BANK OF GREAT FALLS, MONTANA, Executor, Respondent.
326 Pac. (2d) 705.
Decided June 11, 1958.
Forrest R. Anderson, Atty. Gen., H. O. Vralsted, Sp. Asst. Atty. Gen., for Appellant.
H. O. Vralsted, Sp. Asst. Atty. Gen., argued orally for Appellant.
Jardine, Stephenson, Blewett & Weaver, Great Falls, for Respondent.
John D. Stephenson, Great Falls, for Respondent.

Opinion:
Per Curiam.
This appeal is from an order of the District Court of Cascade County which excluded an annuity policy valued at the sum of $10,630.92 from inheritance tax as exempt under the provisions of section 91-4406, R.C.M. 1947.
This case is a counterpart of cause No. 9631, In Matter of Estate of Hammerstrom, 133 Mont. 469, 326 Pac. (2d) 699. What is said in that opinion applies herein.
The judgment of the District Court is affirmed.
In this cause, DISTRICT JUDGE W. R. FLACHSENHAR sat in place of MR. JUSTICE BOTTOMLY.