Estate of Cohn

MARKS, J.

This ease comes before us on our order to show cause. It is an appeal from two orders an 1 a decree of partial distribution of the Superior Court of Kern County,

[677]

made on July 6, 1936, which were identified in the notice of appeal as follows:

“1. That certain order and decree of partial distribution made in the above-entitled matter on the 6th day of July, 1936, and recorded in Book 73 of Judgments at page 429 in the records of the Clerk of the Superior Court of the State of California, in and for the County of Kern.

‘‘2. That certain order identifying properties to be retained in the estate, made on the 6th day of July, 1936, and recorded in Book 73 of Judgments at page 428 of the records of the Clerk of the Superior Court of the State of California, in and for the County of Kern.

‘‘3. That certain order instructing Executor to pay balance of inheritance taxes due the State of California, made on the 6th day of July, 1936, and recorded in Book 73 of Judgments at page 431 of the records of the Clerk of the Superior Court of the State of California, in and for the County of Kern.”

The orders and decree under attack here grew out of a decree of partial distribution, and to hold certain real property until the inheritance tax was paid, dated December 13, 1935, which was reversed by this court.

(Estate of Cohn,

20 Cal. App. (2d) 550 [67 Pac. (2d) 362].)

The first order before us here identified and described the real property to be withheld from partial distribution until the inheritance tax was paid in accordance with the decree of December 13, 1935.

The decree of partial distribution now before us ordered distribution of the property described in the former decree of December 13, 1935, after eliminating therefrom the real property to be withheld until the inheritance tax was paid as that property was described in the last above-mentioned order.

The second order before us for review directed the sale of certain of the estate properties and the payment of the inheritance tax. The appeal is only from that portion of the order directing payment of the tax.