Legal Opinion
Cory v. Fowler
California Court of Appeal
Decided April 20, 1982No. Civ. No. 61986PublishedCited by 1 opinion
1Opinion of the Court
Opinion
HASTINGS, J.
The issue before us on this appeal is whether the gift taxes paid by the donor-decedent prior to her death are includable in her gross estate for inheritance tax purpose. Surprising as it may seem, this issue has not been directly determined in this state.
*833The facts are these: On July 2, 1974, Ethel Bayley Fowler, decedent, established an inter vivos trust in which she retained a life estate. At that time she paid federal gift taxes of $94,185 and California gift taxes of $33,204. Decedent died on April 20, 1976, and the amount of the gift establishing the trust was subject…
2Cases cited9 opinions
- Smith v. ShaughnessySupreme Court of the United States · 1943
- Franklin v. FranklinCalifornia Court of Appeal · 1945
- Estate of GiolittiCalifornia Court of Appeal · 1972
- Dunlap v. Commercial National Bank of Los AngelesCalifornia Court of Appeal · 1920
- Flournoy v. SchmalenbachCalifornia Supreme Court · 1975
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3Cited by1 opinion
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