In Re Colman's Estate

MILLARD, C.J., and BLAKE, J., dissent. George A. Colman died testate in the city of Seattle on January 10, 1933, being then of the age of seventy-one years. His will was duly admitted to probate, an inventory was filed, and an appraisal of the assets of the estate was duly made.

Thereafter, William H. Pemberton, as supervisor of the inheritance tax and escheat division of the state government, filed in the cause what is denominated as "Exceptions to Appraisement and Petition for Order Adjudicating Amount of Inheritance Tax." By this pleading, specific objections were made to the valuation…