Flournoy v. Foley

This appeal, taken pursuant to Probate Code, section 1240, is from an order fixing inheritance tax in the estate. A recital of pertinent facts follows.

On March 18, 1955, Melle C. Cooper and his wife, Bessie F. Cooper, executed a “Joint and Mutual Will.” The material terms thereof provided:

“Fourth : We give unto the survivor of us all and any real and personal property either owned by us jointly or severally for his or her own use and benefit forever.

“Fifth: Should Melle C. Cooper predecease me, then I, Bessie Frances Cooper- do give, devise and bequeath all of my estate, real and personal,…