Cranston

The Controller of the State of California has appealed from an order sustaining the objection of the executor of the estate of Carl William Carson, deceased, to the report of the inheritance tax appraiser and fixing the inheritance taxes applicable to the interests passing from the decedent to his children.

Carl William Carson died on September 1, 1961. Pertinent portions of his will are set forth in the footnote. 1 On April 15, 1963, Lula 0. Carson, the surviving wife, executed her written election to take under the provisions of the will rather than to claim her interest in the community property, it being stated therein that such election was irrevocable.

*518 The report of the inheritance tax appraiser included, as a transfer subject to inheritance tax, the remainder interests of the decedent’s children, Jack Carson and Maxine Carson Capitani. The executor objected to the inclusion of such remainder interests of the children in the property which had been derived from the one-half interest in the community property owned at the time of the decedent’s death by his wife, Lula 0. Carson, being the property which formed the corpus of the trust designated in the will as “Trust…