Hoover v. Hartman
California Court of Appeal
1Opinion of the Court
Opinion
WIENER, J.
Harley A. Hartman (Harley) the trustee of the George L. Hartman Trust, appeals from the judgment entered on Eugene M. Hoover’s (Eugene) petition for instructions (Prob. Code, § 11381, subd. (a)(4)) requiring the estate and inheritance taxes due upon the death of George L. Hartman (George) to be apportioned among the beneficiaries entitled to receive assets from George’s taxable estate in accordance with Probate Code section 970. Because we have concluded the trial court erred in refusing to consider extrinsic evidence in construing George’s intent, from both his will and…
2Cases cited20 opinions
- Parsons v. Bristol Development Co.California Supreme Court · 1965
- Estate of RussellCalifornia Supreme Court · 1968
- Hembree v. QuinnCalifornia Supreme Court · 1968
- Estate of DodgeCalifornia Supreme Court · 1971
- McConnell v. DoolittleCalifornia Supreme Court · 1920
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3Cited by7 opinions
- Dye v. BattlesCalifornia Court of Appeal · 2001
- Estate of Harmon v. CommissionerUnited States Tax Court · 1985
- Estate of MalpasCalifornia Court of Appeal · 1992
- Estate of Harmon v. CommissionerUnited States Tax Court · 1985
- McKay v. CommissionerUnited States Tax Court · 1994
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