State v. Lenihan

We are presented with a problem which, to be clearly understood, requires a separation of its various elements of fact and law.(a) We have the following factual situation as to personal relationships, which brings this case within the purview of RCW 83.16.070 (cf. Rem. Rev. Stat. (Sup.), § 11202a), one of our statutes relating to exemptions from inheritance taxes: An individual, Ida M. Gagan, dies, leaving property to a “father, mother, husband, wife, lineal descendant [her two children], stepchild or adopted child,” which the decedent (hereinafter called the present decedent) had received by…