IN RE ESTATE OF HERINGER

No. 31517.

38 Wn.2d 399 (1951)

230 P.2d 297

In the Matter of the Estate of GEORGE V. HERINGER, Deceased. SEATTLE FIRST NATIONAL BANK, as Executor, et al., Appellants, v. THE BANK OF CALIFORNIA, N.A., as Guardian of the Estate of Myrtle Cass Heringer, Respondent.

The Supreme Court of Washington, Department Two.

April 12, 1951.


Attorney(s) appearing for the Case

Herald A. O'Neill, for appellants.

Wright, Booth & Beresford, for respondent.


HAMLEY, J.

The primary question presented on this appeal is whether, with respect to a person who died on August 15, 1946, Federal estate taxes, measured by the entire value of the community estate, should be chargeable as an expense of administration against the entire community estate, or only against the one-half interest of the decedent.

The decedent, George V. Heringer, and Myrtle Cass Heringer intermarried on December 27, 1927. On July 9, 1946, Heringer...

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