Cory v. Riney

Opinion

RATTIGAN, Acting P. J.

The above named decedent left a will and a codicil which were regularly admitted to probate. In subsequent proceedings upon her estate, the probate court entered an “Order Fixing Inheritance Tax And Directing Executor To Pay” in which it actually made four separate orders in enumerated parts. The executrix of the estate appeals from the entire order, but challenges only one part. The State Controller appeals from the other parts. The issues on both appeals involve the validity and effect, for state inheritance tax purposes, of a series of so-called “renunciations”…