Legal Opinion
In Re Coffey's Estate
Washington Supreme Court
Decided July 11, 1938No. 27025. Department OnePublishedCited by 28 opinions
1Opinion of the Court
This appeal calls for a determination of whether or not certain life insurance is subject to an inheritance tax.
July 23, 1935, Bertrum C. Coffey, a resident of this state, died and left a substantial estate. This decedent had been the husband of Bertha Agnes Coffey for many years. It is admitted that nearly all of the assets of decedent's estate are community property.
The supervisor filed findings, showing the aggregate proceeds of life insurance policies in which the decedent was insured, totaled $121,279.82; added the same to the other assets of the estate, and allowed an exemption of…
2Cases cited13 opinions
- Poe v. SeabornSupreme Court of the United States · 1930
- Lang v. CommissionerSupreme Court of the United States · 1938
- Schramm v. SteeleWashington Supreme Court · 1917
- Occidental Life Insurance v. PowersWashington Supreme Court · 1937
- Marston v. RueWashington Supreme Court · 1916
8 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- United States v. MerrillCourt of Appeals for the Ninth Circuit · 1954
- Towey v. Seattle-First National BankWashington Supreme Court · 1945
- In Re Estate of PattonCourt of Appeals of Washington · 1972
- Kemp v. Metropolitan Life Ins. Co.Court of Appeals for the Fifth Circuit · 1953
- Sorenson v. Secretary of the Treasury of the United StatesDistrict Court, W.D. Washington · 1982
23 more not listed; retrieve them via the Exa API.