In Re Killien's Estate

This is an appeal by the supervisor of the inheritance tax and escheat division of the state from an order entered by the superior court for Snohomish county adjudging the proceeds from two life insurance policies, paid to a trustee as beneficiary thereunder, to be exempt from inheritance tax.

Frank Killien obtained from the Northwestern Mutual Life Insurance Company two policies (one dated February 10, 1925, in the sum of twelve thousand dollars, and one dated September 26, 1932, in the sum of five thousand dollars) of insurance upon his life, each payable, in the event of his death, to his…