Legal Opinion
Cory v. Clark
California Court of Appeal
Decided July 15, 1976No. Civ. No. 15668PublishedCited by 4 opinions
1Opinion of the Court
Opinion
FOGG, J.*
This is an appeal by the executrix from an order fixing the inheritance tax in the matter of the estate of Anna E. Allgeyer, deceased. *171The primary issue in this case is whether the decedent’s power to invade the corpus of a trust for her “reasonable support, care and comfort” is a general power of appointment subject to inheritance tax under section 13692 of the Revenue and Taxation Code.1
l
Statement of Facts
On January 26, 1953, Herman E. Allgeyer executed a will which included a testamentary trust for the benefit of his wife, Anna E. Allgeyer. He died on December 17, 1963, and…
2Cases cited7 opinions
- Horace S. Miller, Jr. And Isabel M. Campbell, Co-Executors of the Estate of Isabella Steel Miller, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1968
- Fluornoy v. MorseCalifornia Court of Appeal · 1970
- Herbert H. Lehman, Independent Under the Will and of the Estate of Cora T. Lehman Kay, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- Estate of NunnCalifornia Supreme Court · 1974
- Flournoy v. CohenCalifornia Supreme Court · 1971
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Estate of AllgeyerCalifornia Court of Appeal · 1976
- Estate of SmithCalifornia Court of Appeal · 1981
- Estate of McKennaCalifornia Court of Appeal · 1981
- Cory v. ParvinCalifornia Court of Appeal · 1981