Wakefield v. Wakefield

Theses are three appeals from a decree in an heirship proceeding prorating the federal estate tax in accordance with the statutory plan found in the Probate Code, sections 970-977. As to subject matter, these appeals lie. (Prob. Code, § 1240.)

This litigation is primarily a controversy between the widow of the testator, Diana C. Wakefield, and his two adult children by an earlier marriage, Raymond D. Wakefield and Marvin M. Wakefield, Jr.

Respondents, the widow and the trustee of the testamentary marital deduction t 'ust for her benefit, have moved to dismiss these appeals. At oral argument…