Kirkwood v. Citizens National Trust & Savings Bank

SCHAUER, J., Dissenting.

In my view the majority opinion errs in holding that the decree in the so-called heir-ship proceeding is conclusive as to the tax proceeding and that the argument of the State Controller constitutes an attack on the heirship decree. Because such opinion may well be cited for far-reaching effects in the future I deem it proper to record here the principal arguments against it.

If established principles were adhered to, this appeal should be resolved primarily by application of pertinent sections of the California Inheritance Tax Law (Rev. & Tax. Code, § 13301 et seq.)…