Estate of Fleming

31 Cal.2d 514 (1948)

Estate of HARVEY FLEMING, Deceased. THOMAS H. KUCHEL, as State Controller, etc., Appellant,

v.

FIRST NATIONAL TRUST & SAVINGS BANK OF SAN DIEGO, as Executor, etc., Respondent.

L. A. No. 20022.

Supreme Court of California. In Bank.

Mar. 9, 1948.

James W. Hickey, Inheritance Tax Attorney, Donald R. Peck, Morton L. Barker and Raymond G. LaNoue, Deputy Inheritance Tax Attorneys, for Appellant.

Herney & Herney and Monroe & McInnis for Respondent.

SPENCE, J.

The State Controller has appealed from an order of the probate court declaring that no inheritance tax was payable in connection…