Estate of Richartz

45 Cal.2d 292 (1955)

288 P.2d 857

Estate of IDA ANNA RICHARTZ, Deceased.

ROBERT C. KIRKWOOD, as State Controller, etc., Appellant,

v.

MARGARET KELLY, Respondent.

Docket No. S.F. 18931.

Supreme Court of California. In Bank.

October 21, 1955.

James W. Hickey, Charles J. Barry and John D. O'Hara for Appellant.

Graham & Morse and Francis L. Tetreault for Respondent.

SPENCE, J.

The State Controller appeals from an "Order Sustaining Objections to Report of Inheritance Tax Appraiser and Fixing Inheritance Tax," which order had exempted certain death benefits paid to respondent by the San Francisco and State of…