Legal Opinion
Cranston v. Craycroft
California Court of Appeal
Decided April 21, 1961No. Civ. 6503PublishedCited by 10 opinions
1Opinion of the CourtCoughlin, J.
This is an appeal from an order sustaining objections to the report of an inheritance tax appraiser and fixing the inheritance tax in an amount $4,056.56 less than that recommended in such report.
The primary issues on appeal require the interpretation of a partnership agreement and concern the effect of that agreement on the amount of inheritance tax payable upon the death of one of the partners.
May F. Craycroft died testate on October 26, 1957, leaving the bulk of her estate, appraised at $667,894.60, to her son and daughter. At the time of her death, Mrs. Craycroft, her son and her daughter…
2Cases cited14 opinions
- Estate of RathCalifornia Supreme Court · 1937
- James v. HaleyCalifornia Supreme Court · 1931
- Commissioner of Internal Revenue v. BenselCourt of Appeals for the Third Circuit · 1938
- Joyce v. TomasiniCalifornia Supreme Court · 1914
- Giannini v. CommissionerCourt of Appeals for the Ninth Circuit · 1945
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3Cited by10 opinions
- San Bernardino Valley Water Development Co. v. San Bernardino Valley Municipal Water DistrictCalifornia Court of Appeal · 1965
- Flournoy v. BielecCalifornia Supreme Court · 1972
- Estate of GillCalifornia Court of Appeal · 1971
- Estate of CrowellCalifornia Court of Appeal · 1976
- Wells Fargo Bank v. CoryCalifornia Court of Appeal · 1980
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