What would you do with an unexpected $20.6 million inheritance?

If you're the state of Wyoming, you might use some to pay off bills and set the rest aside for the kids' education.Astonished state officials recently received a surprise check in the mail as Wyoming's tax haul from a Jackson woman's estate - $20.6 million.

In his recent budget message to the Wyoming Legislature, Gov. Mike Sullivan recommended the state use the money to pay for construction and bolster an educational trust.

For a state that was facing a $4 million general-fund deficit in its 1995-96 budget, the $20.6 million was an early holiday gift.

"It's safe to say everyone was surprised to see this windfall in these tough economic times," said Matt Meuli, director of Wyoming's Excise Tax Division.

Whom the money once belonged to, and why it wasn't placed in trusts to prevent the federal and state governments from claiming a tidy share, is unclear.

State officials would say only that the money came from the estate of a woman who had claimed residence in Jackson and apparently was a part-time resident.

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