Legal Opinion
Cory v. Garin
California Court of Appeal
Decided November 28, 1979No. Civ. No. 45918PublishedCited by 1 opinion
1Opinion of the Court
Opinion
KELLY, J.*
This is an appeal by the State Controller (hereafter Controller) from an order of the Superior Court of Monterey County fixing the inheritance tax in the estate of Elsie A. Garin, deceased (hereafter decedent).
The report of the inheritance tax referee filed May 5, 1978, treated as an asset of her estate an inter vivos transfer made ostensibly as an advancement (Rev. & Tax. Code, § 13647) from the decedent to her son, Henry P. Garin, in the amount of $200,000 cash plus $56,010 federal gift tax plus $17,683 state gift tax paid by the decedent on the cash gift. The decedent’s…
2Cases cited18 opinions
- Smith v. ShaughnessySupreme Court of the United States · 1943
- Simmons v. California Institute of TechnologyCalifornia Supreme Court · 1949
- In Re Estate of BrixCalifornia Supreme Court · 1919
- Henderson v. FisherCalifornia Court of Appeal · 1965
- Estate of GiolittiCalifornia Court of Appeal · 1972
13 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Cory v. FowlerCalifornia Court of Appeal · 1982