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  5. 139 Cal.App.3d 733 (1983)
 

ESTATE OF GIBSON

Docket No. AO19492.

139 Cal.App.3d 733 (1983)

189 Cal. Rptr. 201

Estate of HOWARD GIBSON, Deceased. KENNETH CORY, as State Controller, Petitioner and Respondent, v. HELEN BIRD et al., Objectors and Appellants.

Court of Appeals of California, First District, Division Two.

February 7, 1983.

Attorney(s) appearing for the Case

COUNSEL

Clyde D. Bird, Jr., for Objectors and Appellants.

Ralph L. Isaacs, Carl A. Gonser, Albert J. Horn, Penelope C. Greenberg and Carr, McClellan, Ingersoll, Thompson & Horn as Amici Curiae on behalf of Objectors and Appellants.

Myron Siedorf, Robert G. Harvey and Edgar Sanderson for Petitioner and Respondent.

OPINION

SMITH, J.

This is an appeal from an order fixing inheritance tax.

The referee and trial court applied the law in effect before Propositions 5 and 6, which have the effect of repealing the gift and inheritance tax, were passed at the June 8, 1982 statewide election.1

The decedent died on March 13, 1982. If the retroactivity provision...

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