Kearns v. Dunbar
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Opinion of the Court
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JOHNSON, District Judge.
In Dixon v. Ricketts, 26 Utah, 215 , 72 Pac. 947 , the Supreme Court, in construing the inheritance tax statute enacted by the Legislature of the state in 1901 (Laws 1901, c. 62), adopted what is known as the Pennsylvania rule. I do not think that court, in its opinion in Re Bullen’s Estate, 47 Utah, 96 , 151 Pac. 533 , L. R. A. 1916C, 670, changed or intended to change the rule announced in 'Dixon v. Ricketts.
The national courts, in construing a state statute, adopt the construction given the statute by the court of last resort of the state. Applying the Pennsylvania rule, the demurrer of the defendant must be overruled; and it is so ordered.
: The defendant will be given 10 days in which to answer the complaint.
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