UTTER, J.
The executor of the estate of Myrtle T. Eggert appeals from a superior court judgment. The judgment fixed the value to the estate of certain United States Treasury bonds for state inheritance tax purposes at par value as contrasted with the quoted market price as of the date of death under the requirements of RCW 83.40.040.
At the time of Myrtle T. Eggert's death, on July 31, 1970, the treasury bonds were inventoried...
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