Harrington

This is an appeal from an order which denied a motion to confirm the report of the probate commissioner, overruled objections to an *314 inheritance tax report and fixed the amount of inheritance tax due the State of California. The appellant, Patricia Harrington, is the executrix of the will of Mary Porter Weaver and is also a legatee of the decedent. The appeal is taken in her capacity as executrix and also individually and on behalf of her sister and brother, who are also legatees named in the decedent’s will.

The facts are without dispute: On September 28, 1934, William Donner created two inter vivas trusts, naming the Louisville Trust Company of Louisville, Kentucky, as trustee. The first of these trusts (hereafter referred to as the “Porter Trust”) named the mother of decedent Mary Porter Weaver as the life beneficiary. The Porter Trust provided that upon the death of the decedent’s mother, the trustee was to transfer the assets of the trust into the second trust (hereafter referred to as the “Weaver Trust”) and said assets were thereafter to be administered in accordance with the terms and conditions of the Weaver Trust. The Porter Trust also provided that in the…