Cory v. Crocker National Bank

Opinion

MILLER, J.

The State Controller appeals from an order fixing inheritance tax made by the superior court.1 The order sustained objections filed by the executor of the estate of Edna Louise Lake to the report of the inheritance tax referee.

Edna Louise Lake’s will provided that her estate be distributed in the following order: 1) tangible personal property to be distributed to 14 legatees; 2) a conditional devise of mining lands to one James L. Lake; 3) a direction to sell all other real property and to add the proceeds to *327her residuary estate; 4) pecuniary bequests totalling $234,000 to…