WHELAN, J.
The executrix of the will and codicil of William C. Talbot, deceased, appeals from an order for reimbursement of state inheritance tax paid by executrix and apportioning federal estate tax.
William C. Talbot died on March 15, 1961, in Riverside County, survived by a widow and three minor children of an earlier marriage.
His will, dated May 8, 1959, disposed of his estate of some $340,000 among his wife and three children; by codicil dated...
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