Cory

*386 Opinion

Statement of Facts

Ray Edwards, deceased, bequeathed the following gift in article four of his will:

An inheritance tax referee concluded that the bequest to Cemetery.was subject to California inheritance tax in the amount of $17,037. That report was filed with the trial court and Hope D. Macartney, executrix (hereafter Executrix) of the decedent’s will filed objections to it. At bottom she contended that the bequest to Cemetery was exempt from California’s inheritance tax under sections 13841 1 and 13842 2 of the Revenue and Taxation Code.

*387 Executrix’ objections to the tax referee’s report were tried without a jury. The trial court sustained those objections and made an order fixing inheritance tax based upon the following findings of fact and conclusions of law:

Thus, the trial court concluded that the inheritance tax referee’s report regarding Cemetery’s inheritance tax obligation was erroneous and Cemetery was not subject to California inheritance tax.

Kenneth Cory, State Controller (hereafter Controller) appeals from that order contending Cemetery presented: “(1) ... no evidence of exclusive charitble [ric] organization or operation as required by…