Estate of Virgl

The State Controller appeals from an order denying his motion: (1) to correct, nunc pro tunc, an order fixing inheritance tax in the estate of Francis Virgl; and (2) to “establish and enforce an implied contract.” For the reasons set forth below, we dismiss the appeal.

All of the pleadings and orders herein involved are entitled both in the estáte of Francis Virgl and in the guardianship estate of Venn Vincent Virgl. The first of the above motions was properly filed in the Francis Virgl proceeding; the second, insofar as it has any legitimany, was one to be filed in the Venn Vincent Virgl proceeding. We so treat them.

Francis Virgl died on April 9, 1966, leaving a will whereby she left her entire estate to Frank Virgl, her husband, on condition that he survive final distribution; in case of his death prior to distribution, the estate passed to her son Venn Vincent Virgl. She also left certain, property, held in joint tenancy with her son. An inheritance tax appraiser was duly appointed and filed his appraisement and his. report, reciting that the entire probate estate passed to the husband, with no inheritance tax payable and determining the tax to be paid with respect…