Taylor v. Pemberton

— This appeal involves a claim of the state of Washington for an inheritance tax.

Charles Case, a bachelor seventy-four years of age, died December 7, 1935, in Spokane county, of which he had been a resident for many years. Mr. Case lived alone and very modestly in his own home. He could not read, and could write nothing except his name, but for all that was a keen trader and had achieved a considerable measure of success. For some time prior to his death, he relied on a friend, Mr. W. J. Taylor, for advice concerning his business affairs and assistance in his correspondence. Mr. Case was…