Flournoy v. Cohen
California Supreme Court
Horowitz & Howard and Fred Horowitz for Objectors and Respondents.
1Opinion of the Court
Opinion
MOSK, J.
The Controller of the State of California appeals from a judgment sustaining respondents’ objections to the imposition of inheritance tax on the assets of a trust. We construe for the first time the provisions of the Revenue and Taxation Code enacted in 1965 to govern the imposition of inheritance taxes on transfers of community property between spouses.
On May 4, 1944, Philip Cohen, then aged 69, and his wife Lottie, aged 64, entered into two declarations of trust by which they transferred substantially all of their community property to. Union Bank, as trustee. Lottie was the…
2Cases cited7 opinions
- Pacific Gas & Electric Co. v. G. W. Thomas Drayage & Rigging Co.California Supreme Court · 1968
- Fluornoy v. MorseCalifornia Court of Appeal · 1970
- Estate of LegatosCalifornia Court of Appeal · 1969
- Lewis v. FlournoyCalifornia Court of Appeal · 1969
- Pittsburgh National Bank v. United StatesDistrict Court, W.D. Pennsylvania · 1970
2 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Blumenfeld v. R. H. MacY & Co.California Court of Appeal · 1979
- Estate of NunnCalifornia Supreme Court · 1974
- Estate of AllgeyerCalifornia Court of Appeal · 1976
- Estate of ThorndikeCalifornia Court of Appeal · 1979
- Cory v. ClarkCalifornia Court of Appeal · 1976
11 more not listed; retrieve them via the Exa API.