What is the test for making findings of fact and conclusions of law in relation to an order that denied modification of an order fixing inheritance tax?

1. Appellants first contend the probate court erred in refusing to make findings of fact in connection with the order that denied modification of the order fixing inheritance tax. We find no error. Code of Civil Procedure, section 632 requires findings of fact and conclusions of law only 'upon the trial of a question of fact.' The facts were uncontested. The sole issue was one of law, whether or not payments from the estate were deductible for inheritance tax purposes. Under these circumstances no specific findings of fact or conclusions of law were required. (See Johnston v. Security Ins. Co., 6 Cal.App.3d 839, 844--845, 86 Cal.Rptr. 133.)