GRADY, J.
This case is before the court to review a judgment approving a determination made by the inheritance tax and escheat division that the proceeds of "single premium life policies" were not insurance exemptions provided in Rem. Rev. Stat. (Sup.), § 11211b [P.P.C. § 974-15]. The appellant is the executor of the will of Eva B. Smiley, deceased, and the respondent is the supervisor of the inheritance tax and escheat division.
On September 28...
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