Legal Opinion
Kirkwood v. Albright
California Court of Appeal
Decided August 29, 1958No. Civ. No. 22784PublishedCited by 1 opinion
1Opinion of the Court
PATROSSO, J. pro tem.†
Appeal by the Controller of the State of California from an order fixing the inheritance tax in the above-named estate.
The sole question presented is whether certain inter vivos transfers by the decedent, hereinafter to be mentioned, are subject to inheritance tax.
The facts are not in dispute. The decedent, Florence R. Stevens, died on May 29, 1955, at the age of 93. On December 20, 1935, when Mrs. Stevens was 73 years of age, she conveyed, by deed absolute in form, three parcels of real property to her daughter Kathryn Stevens Albright. Contemporaneously with the…
2Cases cited11 opinions
- Long Beach Drug Co. v. United Drug Co.California Supreme Court · 1939
- Updike v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1937
- Drullinger v. ErskineCalifornia Court of Appeal · 1945
- Estate of ThurstonCalifornia Supreme Court · 1950
- Estate of HydeCalifornia Court of Appeal · 1949
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Estate of StevensCalifornia Court of Appeal · 1958