California Court of Appeal October 30, 1958, Civ. No. 23196 (Bank of America National Trust & Savings Ass'n v. Kirkwood)

VALLEE, J.

Appeal from a judgment fixing an inheritance tax.

Arthur E. Adams died testate on June 10, 1956. His only heir is Bertha A. Sill, a sister. His will, executed May 28, 1956, less than 30 days before his death, was admitted to probate. The will, after bequeathing a number of pecuniary legacies, bequeathed and devised the residue of the estate in trust to pay the income to Bertha A.