In Re Button's Estate

The issue raised by this appeal is the applicability of the inheritance tax statute to a gift made by Carrie C. Button to Helen McKinstry, the appellant.

In 1926, Mrs. Button, then eighty-four years of age, removed from her home in Illinois to Seattle. From the time of her removal there until her death, she lived with her niece, Hazel McKinstry. Mrs. McKinstry and ten brothers, children of a deceased sister, were Mrs. Button's sole living blood relatives. In 1928, she transferred her entire property, securities of the value of seventy thousand dollars, to Seattle and, later in the year,…