Flournoy

This appeal, taken pursuant to Probate Code, section 1240, is from an order fixing inheritance tax in the estate. A recital of pertinent facts follows.

On March 18, 1955, Melle C. Cooper and his wife, Bessie F. Cooper, executed a “Joint and Mutual Will.” The material terms thereof provided:

In subparagraphs to Fifth and Sixth, Melle and Bessie *73 named the same beneficiaries to take on the death of the spouse surviving as between them.

Melle Cooper died March 2, 1959, survived by his wife, Bessie. A Report of Inheritance Tax Appraiser was filed in the probate of his estate inventorying sizable assets, taxing the widow on a life estate therein and taxing the persons named in paragraphs Fifth and Sixth on the remainder. Under this finding, the widow’s share was not taxed but the remainder interests were subject to a tax of $54,446.60. No formal objections to this report (Rev. & Tax. Code, § 14510) were filed, the report reciting that it was a compromise agreement entered into pursuant to Revenue and Taxation Code, section 14191 by the State Controller, the tax appraiser and the estate of Melle C. Cooper. The compromise was confirmed (Rev. & Tax. Code, § 14192) by court order…