MATHES, District Judge.
The State of California seeks to impress upon certain funds on deposit in the Registry of this Court a lien for alleged inheritance taxes claimed to be due the State, "by reason of the death of Guadalupe Rice Arenas [wife of Lee Arenas] and by reason of the death of Eleuteria Brown Arenas [adopted daughter of Lee and Guadalupe Arenas] * * *." Cal.Rev. & Tax Code, § 13401 et seq.
The funds in controversy are remnants of larger...
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