In Re the Estate of Bracken

— This is an appeal from an order of the Superior Court for King county sustaining objections to the findings of the supervisor of the inheritance tax division of the state tax commission.

On October 21, 1954, Louis D. Bracken died testate at the age of sixty-two. At the time of his death he was insured under three life insurance policies which named his wife as beneficiary. Policy number 919178, executed when the decedent was thirty-seven, had a face value of $15,000 and a cash surrender value at the time of decedent’s death of $17,630.70. Policy number 936082, executed when decedent was…