Estate of Barter

30 Cal.2d 549 (1947)

Estate of JOHN D. BARTER, Deceased. THOMAS H. KUCHEL, as Controller, etc., Appellant,

v.

FIRST TRUST AND SAVINGS BANK OF PASADENA et al., Respondents.

Supreme Court of California.

Sept. 10, 1947.

James W. Hickey, Inheritance Tax Attorney, Raymond G. LaNoue, Deputy Inheritance Tax Attorney, Donald R. Peck and Morton L. Barker for Appellant.

Boyle, Holmes, Fry & Garrett, John W. Holmes and S. T. Hankey for Respondents.

SPENCE, J.

The State Controller has appealed from an order of the probate court of Los Angeles County exempting "the residue of [this] estate" from the payment of an…