Legal Opinion

In Re Smiley's Estate

Washington Supreme Court

Decided March 14, 1950No. 31215PublishedCited by 4 opinions

1Opinion of the Court

35 Wn.2d 863 (1950)

216 P.2d 212

In the Matter of the Estate of EVA B. SMILEY, Deceased.

PACIFIC NATIONAL BANK, as Executor, Appellant,

v.

THE SUPERVISOR OF THE INHERITANCE TAX DIVISION, Respondent.[1]

No. 31215.

The Supreme Court of Washington, Department One.

March 14, 1950.

Edward M. Hay, David O. Hamlin, and Axel C. Julin, for appellant.

The Attorney General and William C. Klein, Assistant, for respondent.

GRADY, J.

This case is before the court to review a judgment approving a determination made by the inheritance tax and escheat division that the proceeds of "single premium life policies" were not…

2Cases cited10 opinions

  1. Helvering v. Le GierseSupreme Court of the United States · 1941
  2. Estate of Keller v. CommissionerSupreme Court of the United States · 1941
  3. State Ex Rel. Thornton v. Probate CourtSupreme Court of Minnesota · 1932
  4. In Re the Estate of KnightWashington Supreme Court · 1948
  5. State ex rel. Fishback v. Universal Service AgencyWashington Supreme Court · 1915

5 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. Estate of BarrCalifornia Court of Appeal · 1951
  2. Kuchel v. McCormackCalifornia Court of Appeal · 1951
  3. Carlyle Condominium Owners Association v. Yukiko AsanoCourt of Appeals of Washington · 2020
  4. Ten Bridges, Llc, Appellant/cross-respondent v. Teresia Guandai, Respondent/cross-appellantCourt of Appeals of Washington · 2020

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API