Stewart v. Flournoy

*1023Opinion

STEPHENS, J.

This appeal is from an order fixing inheritance tax. The opening brief of appellant (decedent’s daughter, Marian) sufficiently sets forth the initial facts relative to this case:1 “The decedent, Robert, and his wife, Cepha, made mutual wills in 1948 pursuant to an oral agreement whereby all the property of each was left to the survivor, and all the property of the survivor was left to [Marian]. The estate of Robert and Cepha was all community property. At the death of Cepha in 1957, her share of the community property went to Robert in accordance with the agreement.2 Robert…