In re Estate of Sims

THE COURT.

This case presents the same question as that in Estate of Moffitt, ante, p. 359, [95 Pac. 653], this day decided,—namely, whether a surviving wife’s share of the community property is subject to thu inheritance tax. The decision of the trial court was to the same effect in both cases. For the reasons given in Estate of Mofjitt, the order and decree appealed from are affirmed.