Kuestner Estate

JAMISON, J.,

Raymond A. Kuestner died, intestate, on December 16,1974. He was survived by his widow, Margaret, and two adult sons.

Letters of administration were granted to Margaret Kuestner on January 6, 1975. Proof of publication thereof was submitted.

Payment of $1,253.41 on account of transfer inheritance tax on July 28, 1975, was evidenced by official receipt.

The family exemption of $2,000 was claimed by Margaret Kuestner, the surviving spouse, and payment is reflected in the account.

On January 3, 1975, the widow elected under section 6111 of the Probate, Estates and Fiduciaries Code of…