Estate of Sims

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