Estate of Wilts

80 Cal.App.3d 599 (1978)

145 Cal. Rptr. 759

Estate of OTTO WILTS, Deceased.

KENNETH CORY, as State Controller, Petitioner and Appellant,

v.

BANK OF AMERICA, as Executor, etc., Objector and Respondent.

Docket No. 42231.

Court of Appeals of California, First District, Division One.

May 3, 1978.

COUNSEL

Myron Siedorf, Edwin Rosenthal and John D. Schell for Petitioner and Appellant.

Nichols, Catterton & Downing, M.R. Downing and Roy A. Sharff for Objector and Respondent.

OPINION

LOW, J.[*]

If a transferee is not a surviving spouse, ancestor or issue of the decedent, the transferee cannot gain the most…