Legal Opinion
Cummings v. Cummings
California Court of Appeal
Decided August 19, 1965No. Civ. 28547PublishedCited by 9 opinions
1Opinion of the CourtHerndon, J.
Ronald Lynn Cummings, individually and in his capacity as executor of the will of John E. Cummings, deceased, appeals from the order entered upon his petition for instructions. By this petition appellant sought to obtain a judicial answer to a question which he posed as follows: “Are the donees of gifts made by the decedent prior to his death liable to the estate for the amount of Federal and California gift taxes 1 ’ ’
In May, June and July of 1951, John E. Cummings, the decedent, gave various parcels of real property and various items of personal property to his daughter, Rondi Jean…
2Cases cited9 opinions
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Bolstad v. Wells Fargo Bank American Trust Co.California Supreme Court · 1961
- Estate of ArmstrongCalifornia Supreme Court · 1961
- Buckhantz v. DavidsonCalifornia Court of Appeal · 1963
4 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Cummings v. CummingsCalifornia Court of Appeal · 1968
- Estate of Gamble v. CommissionerUnited States Tax Court · 1978
- Estate of LockCalifornia Court of Appeal · 1981
- Hoover v. HartmanCalifornia Court of Appeal · 1982
- Stewart v. State of CaliforniaCalifornia Court of Appeal · 1970
4 more not listed; retrieve them via the Exa API.