WILSON, J.
This is an appeal by the State Controller from an order sustaining objections to the report of the inheritance tax appraiser. The sole question for determination is whether the proceeds of an annuity contract paid on the death of the annuitant to her named beneficiary are exempt from inheritance tax by reason of the insurance exemption.
On January 6, 1930, decedent obtained from the Pacific Mutual Life Insurance Company of California a "Retirement...
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