Flournoy v. Felat

Opinion

JEFFERSON, J.

Houston I. Flournoy, State Controller, appeals from an order of the trial court sustaining the objections of Susan Felat, executrix, and. Security Pacific National Bank, trustee, in respect to the determination of inheritance tax due in regard to the estate of Ruth R. Kingman, deceased.

Ruth R. Kingman (hereinafter referred to as the decedent) died testate *222on or about May 6, 1970, a resident of Los Angeles County. Her small probate estate passed to- Susan Felat and the tax applicable thereto is not at issue herein. However, the decedent was also the life beneficiary of a…