Clemens v. Franchise Tax Board

The issues of law presented by this appeal are essentially the same as those involved in the companion case of Burnham v. Franchise Tax Board, ante, p. 438 [341 P.2d 833], this day decided.

Appellant was at all material times a California resident and domiciliary. She is a life beneficiary of a testamentary trust created by her father, a Canadian resident whose estate was probated in Canada. The trustee is the Guaranty Trust Company of Canada, a Canadian corporation and the branch administering the trust is located in Sudbury, Ontario, Canada.

During the period involved, the corpus of the trust…