In Re the Estate of Knight

— This proceeding arose upon exceptions taken by the executor of a decedent’s estate to findings made by the supervisor of the inheritance tax and escheat division, wherein the supervisor determined that the cash surrender value of certain life insurance policies constituted community property and that one half of such cash surrender value should, for inheritance tax purposes, be included in the estate of the deceased beneficiary named in the policies. A hearing was had before the court upon the exceptions taken by the executor, and thereafter the court entered judgment approving and…