Estate of Brown

The appellants herein have taken an appeal from a judgment based on an order sustaining the demurrer of respondents without leave to amend. Appellants filed a petition in the superior court for a refund of a portion of an inheritance tax paid by the estate of Matilda Brown, deceased, also known as Mathilda Brown and as Mathilda A. Brown. On June 1, 1909, the deceased made a deed of gift of an undivided one-fourth interest in two pieces of property, the Broadway property and the Fourteenth Street property in the city of Oakland, county of Alameda, to her children, Mathilda E. Brown, Annie F.…