COBEY, J.
These are three appeals from a decree in an heirship proceeding prorating the federal estate tax in accordance with the statutory plan found in the Probate Code, sections 970-977. As to subject matter, these appeals lie. (Prob. Code, § 1240.)
This litigation is primarily a controversy between the widow of the testator, Diana C. Wakefield, and his two adult children by an earlier marriage. Raymond D. Wakefield and Marvin M. Wakefield, Jr.
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