In Re Colman's Estate

This appeal is from a judgment of the superior court fixing the amount of taxes due to the state of Washington from the estate of George A. Colman, who died January 10, 1933.

On a former appeal in this estate, In re Colman's Estate,187 Wn. 312, 60 P.2d 113, we held that the transfer of forty-six shares of the capital stock of the J.M. Colman Company by George A. Colman to the trustees of "The Colman Charity Fund," on January 27, 1931, was made in contemplation of the donor's death, and was not exempt from payment of an inheritance tax. Concluding its opinion in that case, the court said:

"The…