354 P.2d 112 IN THE MATTER OF THE ESTATE OF FRANK ROUNDY CLARK, DECEASED. STATE TAX COMMISSION OF UTAH, APPELLANT, v. LEAH E. CLARK, EXECUTRIX OF THE ESTATE OF FRANK ROUNDY CLARK, RESPONDENT. No. 9001.Supreme Court of Utah. July 14, 1960. Appeal from the Third District Court, Salt Lake County, Ray Van Cott, Jr., J. […]