Legal Opinion
Hoffman v. Connell
California Court of Appeal
Decided July 2, 1999No. A085214PublishedCited by 6 opinions
1Opinion of the Court
Opinion
JONES, P. J.
The executors of the estate of Constance T. Cummings contend the trial court erred when it ruled they were obligated to pay California estate tax on property which Ms. Cummings did not own. We agree and will reverse the judgment entered by the trial court.
I. Factual and Procedural Background
Constance T. Cummings (Connie) was married to Robert S. Cummings (Robert) who was a resident of St. Thomas, the United States Virgin Islands. It was a second marriage for both of them. Robert had a son named Donald from a prior marriage.
Robert died on November 3, 1988. His will…
2Cases cited12 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Helvering v. StuartSupreme Court of the United States · 1942
- E.H. McDowell in No. 83-3008 v. Michael Paiewonsky, in No. 83-3007Court of Appeals for the Third Circuit · 1985
- Will Flitcroft and Agnes D. Flitcroft v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Reagh v. KelleyCalifornia Court of Appeal · 1970
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3Cited by6 opinions
- Mahan v. Charles W. Chan Ins. Agency, Inc., California Court of Appeal, 5th District2017
- Amdahl Corp. v. County of Santa ClaraCalifornia Court of Appeal · 2004
- In Re Estate of ClaeyssensCalifornia Court of Appeal · 2008
- Burkey v. StateCalifornia Court of Appeal · 2008
- United States v. WalkerDistrict Court, S.D. California · 2009
1 more not listed; retrieve them via the Exa API.