Legal Opinion
Phillips v. Flournoy
California Court of Appeal
Decided January 25, 1968No. Civ. No. 31508PublishedCited by 1 opinion
1Opinion of the CourtMoss, J.
The Controller of the State of California appeals from an order sustaining the objection of the children of the decedent to the report of the inheritance tax appraiser and fixing the inheritance taxes payable upon the interests passing from the decedent to his children.
The question presented by this appeal is whether Horace M. Dobbins, the decedent herein, “exercised” the power of appointment bequeathed to him by his father within the meaning of Revenue and Taxation Code, section 13693 as it read in 1962, by reason of the fact that each of the appointees named by the decedent took only the…
2Cases cited20 opinions
- Saltonstall v. SaltonstallSupreme Court of the United States · 1928
- Helvering v. GrinnellSupreme Court of the United States · 1935
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of LansingNew York Court of Appeals · 1905
- Graves v. SchmidlappSupreme Court of the United States · 1942
- Buelke v. LevenstadtCalifornia Supreme Court · 1923
15 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Estate of DobbinsCalifornia Court of Appeal · 1968