Legal Opinion
Estate of Willis
California Supreme Court
Decided February 28, 1950No. L. A. 20696PublishedCited by 10 opinions
1Opinion of the Court
*783EDMONDS, J.
The appeal of the Controller of the State of California from an order granting a refund of inheritance tax is based upon an agreed statement of facts and presents for decision only a question of statutory interpretation.
Bertram Paul Willis was bequeathed 691 shares of common stock of C. G. Willis and Sons. The inheritance tax appraiser fixed the value of the stock according to a balance sheet submitted by the corporation showing its assets and liabilities as of the date of testator’s death and Willis paid the tax found to be due upon the property bequeathed to him.
A few months…
2Cases cited3 opinions
- In Re the Appraisal Under the Collateral Inheritance Tax Act of Property of CurtisNew York Court of Appeals · 1894
- In Re the Transfer Tax Upon the Estate of ParkerNew York Court of Appeals · 1919
- In Re the Estate of RooseveltNew York Court of Appeals · 1894
3Cited by10 opinions
- Steiner v. FlournoyCalifornia Court of Appeal · 1972
- Estate of OffCalifornia Court of Appeal · 1956
- In Re Estate of LuceOhio Court of Appeals · 1962
- Kirkwood v. BromleyCalifornia Court of Appeal · 1956
- American National Bank & Trust Co. v. LoganSupreme Court of Minnesota · 1970
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