Inheritance Tax Division v. Gardner Chamberlin Estate

In September, 1940, Gardner Chamberlin, a long-time resident of Spokane and an extensive property owner, owned an undivided one-half interest in several pieces of business property in that city. The other one-half interest had belonged to his brother, Dr. Theodore Chamberlin, a resident of Boston, Massachusetts, who died in 1938. Gardner Chamberlin had other investments besides his real estate. The net income from his real estate was in excess of fifteen thousand dollars per annum. The two brothers had a number of discussions respecting the disposition of their estate. Theodore Chamberlin…