Stewart

*1023 Opinion

This appeal is from an order fixing inheritance tax. The opening brief of appellant (decedent’s daughter, Marian) sufficiently sets forth the initial facts relative to this case: 1 “The decedent, Robert, and his wife, Cepha, made mutual wills in 1948 pursuant to an oral agreement whereby all the property of each was left to the survivor, and all the property of the survivor was left to [Marian]. The estate of Robert and Cepha was all community property. At the death of Cepha in 1957, her share of the community property went to Robert in accordance with the agreement. 2 Robert died in 1964. In 1966, [Marian] obtained a judgment imposing a constructive trust upon the estate, making it distributable to her pursuant to the agreement. . . . The probate court sustained [Marian's] objections [to the Controller’s proposed inheritance tax], found as a fact that the agreement for mutual wills was not an inter vivos transfer, and fixed inheritance tax accordingly. . . . On the State Controller’s appeal, this court reversed, holding as a matter of law that the oral agreement for mutual wills had been an inter vivos transfer by the decedent effective at the death of the…