Flournoy v. Beverly Hills National Bank

Opinion

WRIGHT, C. J.

The Controller of the State of California appeals from an order fixing the inheritance tax in the matter of the estate of Susan L. *803Nunn, deceased.1 The basic question presented is whether Susan at the time of her death possessed a general power of appointment over the assets of a testamentary trust provided for by her predeceased husband, George Lee Nunn. We conclude that she possessed such a power and that the inheritance tax appraiser properly included the assets of the trust in Susan’s estate.2 Accordingly, we reverse the order determining no part of the trust assets…