46 N.W.2d 676 STATE v. MILTON E. WAGNER AND OTHERS.[1] No. 35,221.Supreme Court of Minnesota. February 23, 1951. [1] Reported in 46 N.W.2d 676. Taxation — inheritance tax — “full and true value” construed. 1. The words “full and true value,” as used in M.S.A. 291.23, should not be construed to mean “market value” in […]