In Re Estate of Harris

Olsen, C.

Certiorari to review an order of the probate court adjudging that no inheritance tax be imposed upon a fund in the hands of the administrator of the estate of Harry H. Harris, deceased.

Harris, a resident of this state, was a soldier in the late war. He died while in the service in November, 1939. He held a war risk insurance policy for $10,000, in which his mother was designated as the beneficiary. The insurance was payable in 240 monthly instalments. The mother as beneficiary received monthly payments up to the time of her death in August, 1928. There survived the mother three…