Flournoy v. Bank of America

Opinion

FLEMING, J.

The State Controller appeals an order of the probate court fixing inheritance tax in the estate of George G. Brubaker.

George died on 18 April 1967. His estate consisted entirely of community property. In his will George put his wife, Ruth, to a widow’s election: he declared his intention to dispose by will of all community property, including Ruth’s share. If Ruth should elect to take the community property share accorded her by law she would receive nothing under the will, and George’s share of the community property would go to their daughter *770Barbara. If Ruth should elect…