Legal Opinion

Cory v. Dieter

California Court of Appeal

Decided July 25, 1980No. Civ. No. 18997PublishedCited by 1 opinion

1Opinion of the Court

*594Opinion

STANIFORTH, J.

Kenneth Cory, State Controller (Cory), appeals from an order of the superior court fixing inheritance tax at $177.83 in the estate of Madolyn J. Stober, deceased (Madolyn). The trial court sustained objections to the report of the inheritance tax referee which had fixed a tax liability of $79,937.58 by virtue of a power of appointment created by the testamentary trust of Carl A. Jarecki (testator).

Facts

By will dated November 6, 1935, testator Jarecki established the testamentary trust, naming his wife Madolyn Jarecki (Stober) as one of the cotrustees. By the terms of the…

2Cases cited21 opinions

  1. Morgan v. CommissionerSupreme Court of the United States · 1940
  2. Los Angeles Dredging Co. v. City of Long BeachCalifornia Supreme Court · 1930
  3. Evans v. StateIndiana Supreme Court · 1898
  4. Horace S. Miller, Jr. And Isabel M. Campbell, Co-Executors of the Estate of Isabella Steel Miller, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1968
  5. Estate of NewtonCalifornia Supreme Court · 1950

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3Cited by1 opinion

  1. Estate of StoberCalifornia Court of Appeal · 1980

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