Danon v. Flournoy

Opinion

COMPTON, J.

The Controller of the State of California appeals from an order of the Superior Court of Los Angeles County declaring that the transfer of certain corporate shares was not subject to the California inheritance tax. We affirm.

Certain findings of fact prepared by the trial court succinctly describe the background of this litigation and we set them forth verbatim.

“1. Edward B. Hall, Jr. was a citizen of the United States and a resident of the State of California. He died on July 31, 1972. His Will was admitted to probate in the County of Los Angeles and his estate was…