Flournoy v. Cunningham

Cunningham, a resident of Pasadena, died testate on September 24, 1965, survived by his *24wife, Hortense, and three adult children. At the time of his death he left both separate and community property, the clear market value of which was as follows:

The clear market value of decedent’s half of the community property was $447,468.13.

As of the date of Mr. Cunningham’s death, the law applicable to the taxation of transfers of community property was contained in sections 13551 and 13552 of the Revenue and Taxation Code,1 which sections read as follows :

‘ ‘ § 13551. Death of husband

‘ ‘ Upon the…