In Re Estate of Eggert

The executor of the estate of Myrtle T. Eggert appeals from a superior court judgment. The judgment fixed the value to the estate of certain United States Treasury bonds for state inheritance tax purposes at par value as contrasted with the quoted market price as of the date of death under the requirements óf RCW 83.40.040.

At the time of Myrtle T. Eggert’s death, on July 31, 1970, the treasury bonds were inventoried and appraised for inheritance tax purposes at $110,806 plus interest. This represented the quoted market price for such bonds on the open market as of the date of her death. Her…