Estate of Walsh

Opinion

COBEY, J.

Ruth E. Walsh and Vincent J. Walsh, as co-administrators with the will annexed of the estate of Mary I. Walsh, appeal from a minute order fixing the inheritance tax payable by the estate.

In the minute order the trial court overruled appellants’ two objections to the tax as proposed by the inheritance tax referee. The first of these was that in computing the tax, the referee, contrary to Revenue and Taxation Code, section 1 did not give effect to certain disclaimers filed by four beneficiaries of the will of the decedent. The second of these was that the reduction in the…