In Re the Estate of Berard

This appeal involves the determination of an inheritance tax.

During the course of the administration of the estate of Mrs. Maud C. Berard, the supervisor of the inheritance tax division filed his findings fixing an inheritance tax. The administrator of the estate presented his objections to the claimant for taxes. The cause, tried by the superior court, resulted in a judgment sustaining the objections. The state has appealed.

The facts in this case were stipulated in accordance with Rule of Supreme Court 10, 18 Wn. (2d) 11-a. We cannot consider this case upon its merits, for the reason that we…