In Re Phillips' Estate

This action was instituted for the purpose of determining the amount of inheritance tax that the estate of Grenville D. Phillips, deceased, should pay to the state of Washington. Prior to the beginning of the action, the estate had paid on account of this tax the sum of $15,342:63. The state supervisor of taxation took the position that this was not sufficient and that the amount of the tax to he paid by the estate was $23,267.23. There is no dispute as to the facts, and the question for determination is the construction of the inheritance tax law as applied to the provisions of the will of…