State v. Seattle-First National Bank

In event of a will contest, which results in a settlement, should the inheritance tax be computed upon the distribution made in the will or the distribution produced by the settlement?

On April 14, 1971, Glenn W. Granger died testate. His will, admitted to probate on April 19, 1971, was dated October 23, 1963. Another will, dated January 8, 1971, was subsequently offered for probate. The 1963 will left the entire estate to the widow, who was 84 years old at the time of Mr. Granger’s death. She is a class A beneficiary. The 1971 will left the widow only a life estate and left the entire balance…