Cory

The Controller appeals from a judgment of the superior court, contending that the trial court erred in determining the nature of interests in certain real and personal property conveyed by decedent, Seth McKenna, to his sisters, Mary Parvin and Emma Eugenia McKenna. Specifically, the Controller asserts that Seth McKenna’s will conveyed life estates coupled with general powers of appointment to each of his two sisters. The respondent estate contends that Seth McKenna’s will conveyed life estates only. The determination of the nature of the interests devised to each of the sisters will affect the future calculation of inheritance taxes in their estates.

By a will dated July 11, 1973, Seth McKenna made a bequest to his sisters. Paragraph Third of the will provides in pertinent part as follows:

*70 While Seth McKenna’s estate was in probate, Emma Eugenia Mc-Kenna died. Edward Parvin, remainderman and administrator of the will annexed of Seth McKenna’s estate, filed a petition for determination of entitlement to distribution (Prob. Code, § 1080). The petition specified that:

The petition prayed that the court determine the nature of the interests conveyed to Mary Parvin,…