IN RE SMILEY'S ESTATE

No. 31215.

35 Wn.2d 863 (1950)

216 P.2d 212

In the Matter of the Estate of EVA B. SMILEY, Deceased. PACIFIC NATIONAL BANK, as Executor, Appellant, v. THE SUPERVISOR OF THE INHERITANCE TAX DIVISION, Respondent.

The Supreme Court of Washington, Department One.

March 14, 1950.


Attorney(s) appearing for the Case

Edward M. Hay, David O. Hamlin, and Axel C. Julin, for appellant.

The Attorney General and William C. Klein, Assistant, for respondent.


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.

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