DocketNumber: No. 10629
Citation Numbers: 18 Utah 2d 300, 422 P.2d 201
Judges: Callister, Crockett, Does, Henriod, Herein, Norseth, Tuckett
Filed Date: 1/5/1967
Status: Precedential
Modified Date: 9/9/2022
Appeal from a Tax Commission decision that “step-children” were not “children” under Title 59-12-2, Utah Code Annotated, 1953, giving a $40,000 exemption where the surviving spouse “and/or children of the deceased” are involved. Affirmed, with no costs awarded.
The legislation is clear. It says “children,” not “step-children.” In re Walton’s Estate
This is a matter for the legislator and his lexicographer, — not us.
. 115 Utah 160, 203 P.2d 393 (1949).