Washington Supreme Court March 14, 1950, No. 31215 (Pacific National Bank v. Supervisor of the Inheritance Tax Division)

Grady, J.

This case is before the court to review a judgment approving a determination made by the inheritance tax and escheat division that the proceeds of “single premium life policies” were not insurance exemptions provided in Rem. Rev. Stat. (Sup.), § 11211b [P.P.C. § 974-15]. The appellant is the executor of the will of Eva B.