Legal Opinion
Cory v. Swenson
California Court of Appeal
Decided June 5, 1980No. Civ. No. 47298PublishedCited by 1 opinion
1Opinion of the Court
Opinion
CHRISTIAN, J.
Hugh B. Swenson, the sole beneficiary of the estate of Carl Larson, appeals from an order determining that he is a class C transferee for purposes of inheritance taxation. (Rev. & Tax. Code, § 13309.) The question is whether the court acted correctly when it determined that appellant was not entitled to class A status (Rev. & Tax. Code, § 13307) on the basis of a mutually acknowledged child-parent relationship with the decedent.
Appellant was born in 1919. His parents, Earl and Bessie Swenson, separated when he was six months old, and were divorced in Minnesota soon…
2Cases cited14 opinions
- Niewiadomski v. United StatesCourt of Appeals for the Sixth Circuit · 1947
- Estate of MorrisCalifornia Court of Appeal · 1943
- Strauss v. United StatesCourt of Appeals for the Second Circuit · 1947
- Baumet v. United StatesSupreme Court of the United States · 1953
- Hush v. Devilbiss Co.Michigan Court of Appeals · 1977
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3Cited by1 opinion
- Estate of LarsonCalifornia Court of Appeal · 1980