Estate of Childs

18 Cal.2d 237 (1941)

Estate of EMELINE CHILDS, Deceased. EMELINE CHILDS DWIGHT et al., Appellants,

v.

HARRY B. RILEY, as State Controller, etc., Respondent.

L. A. No. 17435.

Supreme Court of California. In Bank.

July 16, 1941.

Burr & Smith and A. J. Cathcart for Appellants.

James W. Hickey, Inheritance Tax Attorney, and Raymond G. LaNoue, Assistant Inheritance Tax Attorney, for Respondent.

CARTER, J.

This appeal presents a controversy in relation to the rate and method of computation of the inheritance tax payable by reason of property transfers to appellants at death and prior thereto designed to take…