Legal Opinion
Cory v. Netterblad
California Court of Appeal
Decided April 17, 1981No. Civ. No. 22566Published
1Opinion of the Court
Opinion
WORK, J.
John W. Netterblad, executor of the estate of Samuel Olie Fegestad, decedent, appeals from an order fixing inheritance taxes after objections on a residuary bequest to Flekkefjord City Hospital in the Kingdom of Norway.
State inheritance taxes were paid under protest, executor claiming exemption under section 13842, Revenue and Taxation Code.1
The sole issue on appeal is whether the Kingdom of Norway reciprocally provides California charities with inheritance tax exemptions, within the meaning of section 13842, subdivision (c).2 We conclude it does and reverse.
*211The initial…
2Cases cited11 opinions
- Farmers Loan & Trust Co. v. MinnesotaSupreme Court of the United States · 1930
- Zschernig v. MillerSupreme Court of the United States · 1968
- Irving Trust Co. v. DaySupreme Court of the United States · 1942
- United States v. KnutzenCalifornia Supreme Court · 1948
- Estate of Simmons v. TownsendCalifornia Supreme Court · 1966
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