Cory v. Hoiby

Opinion

LILLIE, Acting P. J.

Glenn Hoiby appeals from an order overruling his objections to the report of the inheritance tax referee and assessing an inheritance tax of $13,782 against him and each of two other remainder beneficiaries of an inter vivos trust.1

*235On July 15, 1982, Glenn Hoiby filed a verified petition for determination of inheritance tax arising by reason of the death of Ansel Hoiby. The petition alleged: On November 9, 1977, Ansel Hoiby and his wife, Cora Hoiby, executed a revocable trust agreement. The trust estate of $1,411,127.88 is composed entirely of community property of…