In Re Fotheringham's Estate

This is an appeal by the executor of a decedent’s estate from an order increasing, for inheritance tax purposes, the valuation of the assets of the estate.

Mary Fotheringham died testate on February 1, 1932. Her executor, who is the appellant here, filed an inventory of the estate, upon which an appraisement was made by three duly appointed appraisers. According to the appraisement, the real estate was valued at $91,780 and the personal property at $12,750, or a total of $104,530.

The state of Washington, through its supervisor of inheritance tax and escheat division, respondent here, filed…