Cory

This is an appeal by the surviving daughter and the children of a predeceased daughter of Thurlyne Buffum Waite, deceased, from an order of the court fixing inheritance tax (Code Civ. Proc., § 904.1, subd. k).

Facts

Thurlyne Buffum Waite was at the time of her death on September 2, 1975, the beneficiary under a testamentary trust created by her mother, Fern Smith Buffum. The several trusts created by Fern Smith Buffum were established by the decree of preliminary distribution in the probate of her estate which was entered May 8, 1958, by the Los Angeles Superior Court.

Pursuant to that decree three trusts were established: Trust No. 1 for the benefit of the issue of the testatrix’ son, Harry Austin Buffum; trust No. 2 for the benefit of her daughter Thurlyne Buffum Waite; and trust No. 3 for the benefit of another daughter Dorothy Buffum Chandler. The order herein appealed fixed the inheritance tax which the State of California seeks to impose on the balance of the principal remaining in trust No. 2 at the time of the death of the primary beneficiary, Thurlyne Buffum Waite.

Trust No. 2 provided that the principal beneficiary, Thurlyne Buffum Waite, should be trustee…