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  5. 151 Cal.App.3d 741 (1984)
 

ESTATE OF COUDURES

Docket No. 29513.

151 Cal.App.3d 741 (1984)

199 Cal. Rptr. 20

Estate of MARIE COUDURES, Deceased. KENNETH CORY, as State Controller, Petitioner and Respondent, v. JOHN M. COUDURES, as Executor, etc., Objector and Appellant.

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

February 3, 1984.

Attorney(s) appearing for the Case

COUNSEL

Alan D. Pauw and John E. Mohoroski for Objector and Appellant.

Myron Siedorf, Margaret Groscup and Phyllis K. Fairbanks for Petitioner and Respondent.

OPINION

MORRIS, P.J.

Executor John Coudures has appealed from an order affirming the report of the inheritance tax referee. Affirmed.

Coudures, as executor of the will of his mother, Marie Coudures, elected to pay the federal estate tax pursuant to section 6166 of the Internal Revenue Code. Section 6166 allows installment payments on the portion of the estate tax attributable to interests in farming and closely held businesses...

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