Fluornoy v. Morse

Opinion

COBEY, Acting P. J.

These are cross-appeals by the State Controller and by a taxpayer, Augusta Morse, from a judgment redetermining the amount of tax due under the Inheritance Tax Law from the various beneficiaries of the will of Barney Morse, who died on March 31, 1968.

These appeals involve questions of interpretations of Revenue and Taxation Code, sections 13692 anfi 13694 1 as applied to an implied gift of a power of appointment to a surviving spouse over much of the deceased spouse’s one-half of their community property. To our knowledge this case is the first to interpret these…