Minnesota Statutes
Minn. Stat. § 61.15 (2026)
[Repealed]
✓ text as last checked Sept. 2026 (this copy records no edition or section history)
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[Repealed, 1967 c 395 art 2 s 53]
Notes of Decisions
Cited in 1
case, 1943–1943 · leading case: Decoster v. Comm'r of Taxation, 11 N.W.2d 489 (Minn. 1943).
Decoster v. Comm'r of Taxation, 11 N.W.2d 489 (Minn. 1943). “We conclude that subd. (7) of § 3 of c. 50 covers and subjects the proceeds of the policy, above the exemption, to the inheritance tax imposed by the board of tax appeals.”
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