In Re Bailey's Estate

This is an appeal by the supervisor of the inheritance tax and escheat division of the state of Washington from a decree adjudging property held by an administrator to be the property of a claimant thereto by virtue of a gift causa mortis from the decedent.

The facts found by the court, so far as they are material here, may be summarized as follows: Joe Bailey, a bachelor and without relatives, died intestate in San Francisco, California, on March 21, 1927. The property acquired and still owned by him just prior to his death consisted of three bank accounts, two of them with banks in San…