Legal Opinion
Estate of Conroy
California Court of Appeal
Decided March 3, 1977No. Civ. 37996PublishedCited by 10 opinions
1Opinion of the Court
Opinion
MOLINARI, P. J.
The Controller of the State of California (hereinafter Controller) appeals from an order approving the amended report of the inheritance tax appraiser which did not include the assets of a trust created by Julia Quinn Anderson (hereinafter Anderson) in the estate of Mary Anderson Conroy (hereinafter Conroy).
The question presented is whether Conroy’s testamentary exercise of the limited power of appointment held over the assets of the Anderson trust is subject to California inheritance tax under section 13695 of the Revenue and Taxation Code. Section 13695 provides as…
2Cases cited16 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Estate of RathCalifornia Supreme Court · 1937
- Golden Gate Bridge & Highway District v. FeltCalifornia Supreme Court · 1931
- Barker Bros., Inc. v. City of Los AngelesCalifornia Supreme Court · 1938
- Kalt v. YoungworthCalifornia Supreme Court · 1940
11 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Estate of Lindstrom v. HopkinsCalifornia Court of Appeal · 1987
- Estate of LockCalifornia Court of Appeal · 1981
- Holcomb v. CITY & CTY. OF DENVERSupreme Court of Colorado · 1980
- Estate of ThorndikeCalifornia Court of Appeal · 1979
- Estate of DaileyCalifornia Court of Appeal · 1982
5 more not listed; retrieve them via the Exa API.