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the decedent was a resident at the time of his death, insofar as
they could be reasonably ascertained. Until potential heirs were
identified and notified, we held the Commissioner's motion under
advisement.
In the instant case, Mr. McBroom resided in California at
the time of his death. Under California law, on the death of a
married person, one-half of the decedent's community and quasi-
community property belongs to the surviving spouse, and the other
half belongs to the decedent. Cal. Prob. Code secs. 100, 101
(West 1991). In the case of intestate succession, if the
decedent leaves no child surviving, the one-half which belongs to
the decedent passes to the surviving spouse, leaving the
surviving spouse with all of the community and quasi-community
property. Id. sec. 6401(a) and (b).
Where a decedent leaves more than one child living, the
intestate share of the surviving spouse in separate property
equals one-third of the intestate estate. Id. subsec. (c)(3)(A).
The remainder of the intestate estate passes to the issue of the
decedent. Id. sec. 6402(a). Under section 5110 of the
California Civil Code (West 1983), "community property" is
defined as all real property situated in California and personal
property acquired during the marriage by a married person while
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