Estate of Madison

26 Cal.2d 453 (1945)

Estate of FRANK D. MADISON, Deceased. HARRY B. RILEY, as State Controller, etc., Appellant,

v.

MARSHALL P. MADISON, as Executor, etc., et al., Respondents.

S. F. No. 16970.

Supreme Court of California. In Bank.

May 31, 1945.

Raymond G. La Noue, Inheritance Tax Attorney, Arthur W. Brouillet, Deputy Inheritance Tax Attorney, Richard C. O'Connor, Assistant Deputy Inheritance Tax Attorney, for Appellant.

Pillsbury, Madison & Sutro for Respondents.

TRAYNOR, J.

On August 19, 1935, the decedent created three trusts, one each for his two daughters and one for his son. The corpus of each…