Kuchel

This is an appeal by the executor of the last will and testament of Lillian T. Adams, deceased, from an order of the probate court fixing the inheritance tax due to the State of California. After the appeal was noticed, the executor, Morgan Adams, died, and Edgar G. Harkness thereafter became the" duly appointed and qualified executor and has been substituted as appellant in this proceeding.

The issue to be decided is whether the evidence is sufficient to support the finding of the trial court that a transfer in trust made by the decedent 10 years before her death was made in “contemplation of death” within the meaning of that phrase as used in section 13642 of the Bevenue and Taxation Code, prior to the 1951 amendment of that section. We have concluded that the evidence does warrant such finding, and that the order appealed from must be affirmed.

Section 13642, 1 at the time of Mrs. Adams’ death in 1946, provided that “A transfer conforming to Section 13641 [i.e., “without a valuable and adequate consideration”] and *311 made in contemplation of the death of the transferor is a transfer subject to this part. 2

“ ‘Contemplation of death’ includes that expectancy of death which…