See, e.g., Parr v. Department of Rev., 276 Or. 113, 116-17, 553 P.2d 1051 (1976). Accord, Spaulding v. Adams Cy., 79 Wn. 193, 197-98, 140 P. 367 (1914); see also In re Estate of Sweek, 191 Wn. 660, 664, 71 P.2d 657, 113 A.L.R. 386 (1937). We are not inclined to bias our analysis as strongly against the State as suggested by the estate's assertion that " any reasonable interpretations favorable to the widow/personal representative must be adopted regardless of any other possible interpretations."