Legal Opinion
Lock v. Superior Court
California Court of Appeal
Decided August 24, 1981No. Civ. No. 50335PublishedCited by 1 opinion
1Opinion of the Court
Opinion
NEWSOM, J.
This is an appeal by the executor of the estate of Tye On Lock, decedent, from a trial court order denying his petition for set*895tlement of the estate account and distribution. The pertinent facts are not in dispute, and are summarized as follows.
In 1961, Tye On Lock made inter vivos gifts by deed of two parcels of improved real property to his two sons, each receiving one of the parcels. During decedent’s lifetime, neither he nor the donees of the gifts either paid the gift taxes or reported the gifts for tax purposes. Appellant was one of the donees of the gifts.
Tye On Lock…
2Cases cited32 opinions
- People v. HartsellCalifornia Court of Appeal · 1973
- Kinney v. VaccariCalifornia Supreme Court · 1980
- Reynolds v. FraysherCalifornia Supreme Court · 1956
- Martino v. Concord Community Hospital DistrictCalifornia Court of Appeal · 1965
- Mississippi Valley Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1945
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3Cited by1 opinion
- Estate of LockCalifornia Court of Appeal · 1981