IN RE ESTATE OF GRANGER

No. 42580.

83 Wn.2d 132 (1973)

516 P.2d 505

In the Matter of the Estate of GLENN W. GRANGER, Deceased. THE STATE OF WASHINGTON, Appellant, v. SEATTLE-FIRST NATIONAL BANK, as Executor, Respondent.

The Supreme Court of Washington, En Banc.

December 6, 1973.


Attorney(s) appearing for the Case

Slade Gorton, Attorney General, Timothy R. Malone, Senior Assistant, and Henry W. Wager, Assistant, for appellant.

J. Orrin Vining, for respondent.


WRIGHT, J.

In event of a will contest, which results in a settlement, should the inheritance tax be computed upon the distribution made in the will or the distribution produced by the settlement?

On April 14, 1971, Glenn W. Granger died testate. His will, admitted to probate on April 19, 1971, was dated October 23, 1963. Another will, dated January 8, 1971, was subsequently offered for probate. The 1963 will left the entire estate to the widow, who was 84...

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