FOURT, J.
Houston I. Flournoy, Controller of the State of California, appeals from an order fixing inheritance tax adverse to the determination of tax set by the state inheritance tax appraiser.
It is the controller's contention that Revenue and Taxation Code section 13441 applies to the estate in question to "pickup" for the benefit of the state the difference between the tax actually paid by the estate and the maximum credit for state death taxes allowable...
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