Flournoy

Cunningham, a resident of Pasadena, died testate on September 24, 1965, survived by his *24 wife, Hortense, and three adult children. At the time of his death he left both separate and community property, the clear market value of which was as follows:

The clear market value of decedent’s half of the community property was $447,468.13.

As of the date of Mr. Cunningham’s death, the law applicable to the taxation of transfers of community property was contained in sections 13551 and 13552 of the Revenue and Taxation Code, 1 which sections read as follows :

Decedent’s will provided:

The will further provided that the remainder was to go to the children of deceased and his wife, or to the issue of the children.

Attached to the will was a document, bearing the ’same date as the date of execution of the will, signed by the wife and reading as follows:

Ultimately, the executrix filed in the probate proceedings her “First Account Current, Report of Executrix, Petition for Allowance of Fees to Attorneys and Accountants, for Instructions and for Preliminary Distribution.” That matter came on for hearing under a procedure whereby the Controller consented to its granting but under a…