In Re Estate of Ross
California Supreme Court
APPEAL from an order of the Superior Court of Los Angeles County fixing the value of the estate of a decedent for the purpose of declaring the amount of inheritance tax due thereon. James C. Rives, Judge. The facts are stated in the opinion of the court. U. S. Webb, Attorney-General, Robert A. Waring, State Inheritance Tax Attorney, and John W. Carrigan, for Appellant.
1Opinion of the CourtShaw, J.
The state of California has appealed from the order of the lower court fixing the value of the estate of said decedent for the purpose of declaring the amount of inheritance tax due thereon. A tract of land containing over two thousand acres was valued by the court, for that purpose, at three million three hundred and fifty thousand dollars. It is this valuation which the appellant seeks to overthrow.
The appellant first claims that the valuation is lower 'than was authorized by the evidence. It is unnecessary to cite authorities to the rule that a finding of fact upon a substantial conflict…
2Cases cited10 opinions
- Spring Valley Water Works v. DrinkhouseCalifornia Supreme Court · 1891
- Cent. Pac. R.R. v. PearsonCalifornia Supreme Court · 1868
- City of Santa Ana v. HarlinCalifornia Supreme Court · 1893
- Clark v. WillettCalifornia Supreme Court · 1868
- Kahn v. Triest-Rosenberg Cap Co.California Supreme Court · 1903
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3Cited by32 opinions
- Bagdasarian v. GragnonCalifornia Supreme Court · 1948
- People v. La MacChiaCalifornia Supreme Court · 1953
- In Re Estate of FeltonCalifornia Supreme Court · 1917
- United States v. Certain Parcels of LandDistrict Court, S.D. California · 1953
- Waer v. WaerCalifornia Supreme Court · 1922
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