Cory v. Morrison

Opinion

TAMURA, J.*

The sole issue on this appeal is whether Revenue and Taxation Code section 13880 offends the equal protection clauses of the federal and state Constitutions because it exempts from state inheritance tax benefits accruing under “any public retirement system” without at the same time extending a like exemption to benefits payable under a private pension plan.1

James Earl Morrison worked for Rockwell International and upon his death, his surviving spouse was entitled to a pension of $900 per mdnth, the actuarial value which was calculated to be $125,965. The inheritance tax…