California Court of Appeal March 23, 1966, Civ. No. 564 (Cranston v. Nelson)

BROWN (R. M.), J.

This is an appeal by the state and the state Controller from an order determining and fixing the inheritance tax payable by Velma Nelson, the transferee of inter vivos gifts made to her by the decedent, Eddie Webb, who died testate on February 2,1962.