Flournoy v. Kirshbaum

This is an appeal by the State Controller from an order sustaining written objections by the decedent’s executors to the inheritance tax appraiser’s report and fixing the inheritance tax payable in said matter. As will hereinafter appear, in determining the tax due it became necessary to apply the provisions of section 13441, Revenue and Taxation Code, imposing a so-called “pick-up” tax. The issue here involves the correct measure of such additional tax when a decedent has made an inter vivos transfer subject to the California gift tax credit (§ 14059, Rev. & Tax. Code) and which is also…