Estate of Atwell

YALLEE, J. pro tern.

The widow of Joseph M. Atwell appeals from an order of the probate court fixing the inheritance tax upon his estate. Atwell died testate on September 30, 1945. His widow is the sole beneficiary named in his will. There is no dispute as to the facts.

The question for decision is whether the limited deduction allowable under the Inheritance Tax Law on account of the federal estate tax should be deducted, as appellant contends, from the decedent’s share of the community property, or, as respondent contends, from the entire community estate. The essentials of the computations…