Flournoy

In this proceeding, the appeal by the Controller of the State of California seeks to reverse in part the order fixing inheritance tax in the estate of Herbert M. Kupser, deceased, being Yuba County probate No. 6959, as well as the order relating to the inheritance tax liability of certain transfers of property in the estate of Anna M. Kupser, being Yuba County probate No. 4253, which dismissed the petition to determine inheritance tax filed by the Controller in an action entitled Houston I. Flournoy v. Frank Kupser, designated as Yuba County action No. 20016.

*923 Facts

Decedent, Herbert M. Kupser, died January 12, 1965, from congestive heart failure. The onset of his death was totally unexpected and unpredictable. Dr. Philip E. Thunen, a physician in Marysville who had been decedent’s doctor for many years, had been asked by decedent to be and subsequently became the executor of his estate. He visited decedent at his home approximately two to four times during the year of 1964. During that year he was treating decedent for osteoarthritis of his knee and other problems. Thunen’s appraisal of decedent was that he was in vigorous health. He supervised operations taking…