Flournoy

Eloi J. Amar died on May 24, 1963, and his will was duly admitted to probate in the Superior Court of Los Angeles County. A state inheritance tax appraisement and report were made, dated Stepember 30, 1964, and a hearing on the report was set for October 20, 1964. On that date the report was approved and the tax set at $725.28. This amount was paid on November 6, 1964. Thereafter, a federal estate tax return was made, and the amount of state tax actually paid was allowed as a credit against the am mint, found to be due the federal government. Final distribution of the estate was made, and the eo-exeeutors were discharged by order of the superior court on April 2, 1965. Thereafter, on November’ 18, 1966, the appointed state inheritance tax appraiser filed a “supplemental” report with the court in the probate proceeding, claiming a further amount of tax due under Revenue and Taxation Code, section 13441. 1 This section provides for the so-called “additional” or “pickup” tax. In essence, it allows the state to take advantage of a revenue raising opportunity afforded it by the federal government. The federal government allows an amount as a credit against the federal estate tax due…