This is an appeal by the state tax commissioner from a decree by the trial court, allowing a deduction of one thousand dollars as a family allowance and an exemption of ten thousand dollars to each of five children, in computing an inheritance tax.

The decision is controlled by our decision in the case of In re Ferrel's Estate, 112 Wash. 231, 192 Pac. 10, and must therefore be reversed and remanded with instructions to enter a decree in conformity therewith. It is so ordered.