Legal Opinion
Estate of Malpas
California Court of Appeal
Decided July 13, 1992No. H008602PublishedCited by 2 opinions
1Opinion of the Court
[EDITORS' NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] OPINION
Unless either the decedent or federal law otherwise directs, both federal and California estate tax "shall be equitably prorated among the persons interested in the estate" in the manner prescribed in Probate Code sections 20110 through 20117. (Prob. Code, § 20110) We are called upon to review the construction and application of Probate Code section 20113, which states that "[i]f a trust is created, or other provision made whereby a person is given an…
2Cases cited12 opinions
- Bolstad v. Wells Fargo Bank American Trust Co.California Supreme Court · 1961
- Estate of ArmstrongCalifornia Supreme Court · 1961
- Buckhantz v. DavidsonCalifornia Court of Appeal · 1963
- Cummings v. CummingsCalifornia Court of Appeal · 1968
- Estate of HendricksCalifornia Court of Appeal · 1970
7 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Simpson v. WhiteCalifornia Court of Appeal · 1997
- Sturtevant v. Greater Los Angeles Zoo Ass'nCalifornia Court of Appeal · 1997