Estate of Nicoletti

Introduction

Appellant Philip L. Nicoletti appeals from an order overruling objections to the report of the inheritance tax referee and. thence fixing the amount of inheritance tax.

Statement of Facts

This case comes before us on an agreed statement on appeal, the pertinent portions of which we summarize below.

Tressie Nicoletti (the decedent) died testate on August 6, 1980, leaving an estate consisting entirely of community property to appellant as her surviving spouse. A community property petition was filed pursuant to Probate Code section 650 on October 27, 1980; in accordance therewith, the trial court subsequently confirmed decedent’s community property to appellant.

The amended report of the inheritance tax referee, filed June 15, 1981, reflected a community property estate of $345,317. It was to exclusions and exemptions reflected in this report that appellant objected, contending that no inheritance taxes were owing due to the July 19, 1980, enactment of Assembly Bill No. 2092 and, specifically, Revenue and Taxation Code section 13805 contained therein. After consideration of the matter, the probate court entered the following order: “It is the Courts [szc]…