McCOMB, J.
From an order fixing the inheritance tax due the State of California in a probate proceeding, the executors appeal.
Facts: Philip Goldfader died testate August 25, 1951, a resident of California, leaving:
a. Probate assets of the appraised clear market value of $54,792.22;
b. Annuity policies of the appraised clear market value of $151,305.42, payable on his death to his adult son, Harold G. Sterling;
c. Savings and...
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