Mayhew v. Bank of California National Ass'n

Charles F. Hotaling died on October 30, 1943, leaving a large estate which he disposed of by a will executed on July 9, 1943. Legacies of upwards of $100,000 were left to numerous persons, among whom are the five appellants, whose legacies aggregate $14,500.

The executors filed with their second account a petition for partial distribution wherein they requested the court to “pro rate the federal estate tax . . . among the specific devises and bequests ... in accordance with . . . Section 970 et seq. of the Probate Code.” From that part of the decree ordering such proration this appeal was…