Flournoy

This is an appeal by the Controller of the State of California from an order of the superior court sustaining respondent’s objections to the report of the inheritance tax appraiser filed in the probate proceeding, determining 1 that no inheritance tax was payable upon the transfer of the residue of the decedent’s estate to respondent, the decedent ’s only daughter and sole heir.

Prior to and on November 14, 1948, Robert F. Sisk and Cepha Day Sisk were husband and wife. They had one child, Marian Sisk (Stewart), born December 23,1929.

The facts are that on November 14, 1948, Robert and his spouse, Cepha, made mutual wills and orally agreed with each other that their property should be disposed of as provided in said mutual wills, and that said mutual wills should not be changed or revoked. By the terms of said oral agreement and .said mutual wills, all of the property of either was left to the survivor, and all of the property of the survivor was distributable to Marian absolutely at age 35. Cepha died on November 17, 1957, and in reliance on said agreement, had not changed or revoked her said mutual will. All the estate of Cepha passed as community property to Robert, and…