Conradi

Appellant appeals from an order overruling objections and fixing inheritance tax.

Question Presented

What is the effect of the repeal of section 13989, Revenue and Taxation Code, as to exclusion or inclusion of the federal estate tax in computing for California inheritance tax purposes the clear market value of property transferred ?

Record

This is a judgment roll appeal. Decedent, whose estate is involved in this litigation, died one month after the repeal of section 13989 (Stats. 1959, ch. 1128, § 5). The inheritance tax appraiser filed his report in which in appraising the value of each legatee’s and devisee’s interest in the estate, he included the proportionate share of the federal estate tax in the value of the interest of each respectively. In other words, in arriving at the appraised value of the interest of the particular legatee or devisee the appraiser refused to deduct the federal estate tax. The will provided that certain specific legacies were to be tax free, the burden falling on the residue. The court, over the objections of appellant, approved the report of the appraiser.

Effect of Repeal of Section 13989

Section 13402 provides that as to the state…