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Show MH3BMMMIllIHH,mil Ufa' HIGH COURT DECIDES KOI INHERITANCE TAX DISPUTE According to a decion handed down by the supreme court of tho State of Utah in (he case of tho ostate of the late A. L. Kohu of Ogden a widow must pay inheritance tax if she chooses to accept the provisions of a will which bestows upon her more than the statutory statu-tory dower of one-third of the estate. A. L. Kohn died testate, February 13, 1917, leaving an estate value ?62,-795.50, ?62,-795.50, of which $-13,850 was real estate.' He 'was survived by Rosa Kohn, his widow, and five children, to to each of the latter he left the sum of 55 and made thc following bequest. "I give, bequeath and devise to my wife, Rosa Kohn, all tho rest, residue! and remainder of my personal estate, goods and chattels; and all the rest, residue and remainder of any aid all real estate of every name and nature whatsoever, owned by me at the time of my death." i Justice Gideon dissented from the opinion of tho other judges of tho su-! .. i premo court, holding that the widow's one-third of the estate Is immune from the inheritance tax and that this opinion has already been confirmed in the Bullen case. |