Davis' Estate v. Oklahoma Tax Commission

Seymour C. Davis died intestate on August 30, 1948, a resident of Grady county, Oklahoma, and his estate was administered upon with his surviving wife, Maurine Davis, as ad-ministratrix. The sole question in this case is whether or not the proceeds of insurance policies issued upon the life of Seymour C. Davis, one on May 13, 1947, for $50,000, and one on May 21, 1948, for $100,000, were subject to estate tax under the laws of Oklahoma. Two premiums on the first mentioned policy and one premium on the second policy were all paid from community funds of the deceased and his wife. The wife was…