Estate of Austin

Opinion

TODD, J.

This case involves the state inheritance tax which is no longer in existence. Kathleen S. Austin died November 7, 1980, before the effective dates of law changes concerning the state’s inheritance tax making the tax inapplicable to transfers between spouses (Jan. 1, 1981; Stats. 1980, ch. 634, § 46, p. 1760; see Estate of Nicoletti (1982) 129 Cal.App.3d 475, 478-483 [181 Cal.Rptr. 137]) and repealing the tax altogether (adopted at Gen. Elec, of June 8, 1982, initiative measure; Stats. 1982, ch. 1535, § 14, p. 5974; see Estate of Gibson (1983) 139 Cal.App.3d 733, 736 [189…