Legal Opinion
Gardner v. Cranston
California Supreme Court
Decided March 10, 1967No. Sac. No. 7751PublishedCited by 1 opinion
1Opinion of the CourtPeters, J.
This is an appeal by the Controller of the State of California from an order fixing inheritance tax. He urges that the ease of Estate of Radovich, 48 Cal.2d 116 [308 P.2d 14], should be overruled.
The ease is submitted on an agreed statement of facts.
Belle Clarke, the decedent, left a will devising all of her property to Juanita C. Gardner, her executrix and daughter, except for specific devises of $3,000 for each of her two grandchildren. The estate contains ample assets, in addition to those claimed by the executrix personally, to pay the specific devises.
A claim by the executrix for $27,000…
2Cases cited11 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Gallagher v. SmithCourt of Appeals for the Third Circuit · 1955
- Estate of RadovichCalifornia Supreme Court · 1957
- Will Flitcroft and Agnes D. Flitcroft v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Lois J. Newman (Formerly Lois J. Senderman) v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
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3Cited by1 opinion
- Estate of ClarkeCalifornia Supreme Court · 1967