Estate of Siljan v. Tax Commission

Harold G. Siljan was survived by his wife, Isabel Rheins Siljan, his mother, Ella Siljan, and his wife’s mother, Caroline Rheins. His estate consisted of personal property and real estate and three life insurance poli- cíes, one in the amount of $3,018.09, payable to' Ella Siljan, the mother; one for $44,026, payable to Isabel Rheins Siljan, his wife, and one for $49,263.61, payable to Caroline Rheins, his mother-in-law. Claims against the estate were allowed in the sum of $25,423.78. The major part of this amount was a claim for $22,586.37 filed by Caroline Rheins.

In determining the…