Estate of Friedman v. Friedman

Opinion

COBEY, Acting P. J.

Hemy Friedman appeals from an order overruling his objections to the report of the inheritance tax referee and assessing an inheritance tax against his son, Richard H. Friedman, of $15,244. The appeal lies. (Prob. Code, § 1240.)

The trial court found that the inter vivos trust agreement between Flemy and his wife, Bella, the decedent, did not grant to Henry as trustee a general power of appointment over the corpus of the trust 1 and concluded therefore that this agreement did not contain a general power of appointment within the meaning of section 13692 of the…