In re the Estate of Ferrel

Citations

• 112 Wash. 231
• 192 P. 10
• 11 A.L.R. 820
• 1920 Wash. LEXIS 739

Syllabus

<p>Taxation (229)—Inheritance Tax—Computation—Deduction oe Family Allowance. In the compulation of the inheritance tax, $1,000 is deductible from the estate as a family allowance, as expressly provided by Laws of 1917, p. 593, § 1, notwithstanding the executors were acting under a nonintervention will which made no provision therefor; in view of the wide scope of the authority of such executors under Laws of 1917,- p. 642, § 93, and the fact that the law authorizes the allowance for the welfare of the family as if the testator himself had made the provision.</p> <p>Same (229)—Exemptions From Tax—Statutes—Construction. Laws of 1917, p. 196, amending Rem. & Bal. Code, § 9183, and providing for an inheritance tax of one per cent of the value of estates not exceeding $50,000, if passing to a wife or lineal descendant, provided that, in such case, $10,000 of the net value of any estate shall be exempt from such tax, must be construed as meaning that one exemption of $10,000 should be allowed, and not as many as there are heirs or legatees, if more than one.</p>