Ingalls

JAppellants are corporations organized for the purpose of writing various forms of insurance, and are licensed to do business in the state of California. Respondent is the widow of J. S. Ingalls, deceased, who died November 26, 1924. During his life he was engaged in the business of writing insurance as agent for the appellant companies. Shortly after the death of J. S. Ingalls, respondent was appointed executrix of his last will and testament and entered upon the discharge of her duties as such. The life insurance companies hereinafter referred to, had written insurance upon the life of deceased, with respondent named as beneficiary in each policy, except two. These two policies were in the sum of $2,000 each, and were made payable to his estate. In each of the policies here involved the insured reserved the right to change' the beneficiary. After the death of deceased, respondent received from the insurance carriers the sum of $67,355.22, for herself, and $4,000, as executrix of the estate of deceased. On the fourteenth day of December, 1925, she filed an inventory and appraisement of the property of the deceased which showed total assets of the value of $17,966.58. The claims…