Show UTAH TO KEEP ON BILLING OF oc EST ESTATE A IE LEVY Inheritance Tax Considered in Effect Until Court Rules Otherwise The state of Utah will continue to bill estates for inheritance taxes until un Un- til UI the state supreme court declares the Utah law unconstitutional Lawrence Lawrence Law Law- rence A. A Miner assistant attorney general in charge of the inheritance tax collections said Friday Under a decision of the United States supreme court the state of Maine was denied the thc right of oC taxing the inheritance of a nonresident While this apparently applies directly direct direct- ly to that section of the Utah law concerning the taxing of or nonresident inheritances the office oHice of ot the attorney attorney ney general has no choice but to consider consider con con- sider the Utah law constitutional until until un un- un til it is proven otherwise by the courts There are two suits filed now one m hi the federal court and another in inthe Inthe Ith the district court which will bring the Utah statute to a test After the ruling the state will then know how to proceed Mr Miner said Since the announcement of the decision decision de de- de in the Maine case several estates estates es es- es tates have asked for waivers of inheritance in taxes to facilitate transfer of stock mostly Union Pacific stock Mr Miner stated that he is denying all of these requests for waivers and andis andis is suggesting that the persons wIshing wishing wishing wish wIsh- ing the transfers take the matter of waiver up with the railroad company If It the railroad company wishes to grant the waiver and assume the responsibility responsibility re re- re of paying the state of Utah the inheritance tax in case the Utah law is held constitutional it is agreeable to the state The recent ruling of the United States supreme court had no effect upon that part of the Utah law which deals with the taxing of the Inheritances inheritances of residents |