In Re the Estate of Brown

LeGRAND, Justice.

This appeal asks us to answer the question whether several insurance policies on the life of Milford E. Brown are subject to Iowa Inheritance tax. The Iowa Department of Revenue (hereafter called department) appeals from the trial court’s ruling that they are not. We affirm that order.

Milford E. Brown and his wife, Ruth, were killed in an automobile accident in 1968. Milford E. Brown (hereafter called decedent) survived his wife by several hours. Decedent was insured by five policies with death benefits totalling $30,500.-00. Ruth Brown was insured by policies having death…