In Re Lindholm's Estate

1 Reported in 107 P.2d 562. This is an appeal by the executor of an estate from a judgment entered by the superior court determining the amount of inheritance tax payable to the state of Washington.

The sole question involved is whether, in computing the inheritance tax, the total net amount of the estate passing to beneficiaries under a will shall first be divided into the statutory blocks, or brackets, and the ten thousand dollars exemption (or the prorated part thereof) allowable to persons included within a designated class of beneficiaries be then deducted from the first block of…