Legal Opinion
Cranston v. Good
California Court of Appeal
Decided February 15, 1963No. Civ. 20745PublishedCited by 6 opinions
1Opinion of the CourtKaufman, P. J.
The taxpayers, as executors of the will of Cornelia Wheeler Good, appeal from an order overruling objections and fixing an additional inheritance tax pursuant to section 13441 of the Revenue and Taxation Code.
Appellants contend that the lower court’s interpretation of section 13441 of the Revenue and Taxation Code is erroneous and contrary to legislative intent and that the statute is unconstitutional.
The facts are not in dispute. Cornelia Wheeler Good died on March 30, 1958, leaving an estate appraised at a little over $2,000,000. In May 1957, she had made gifts totaling over $1,000,000 to…
2Cases cited9 opinions
- Maxwell v. BugbeeSupreme Court of the United States · 1919
- Stebbins v. RileySupreme Court of the United States · 1925
- Perla v. PerlaSupreme Court of Florida · 1952
- Buckhantz v. DavidsonCalifornia Court of Appeal · 1963
- State v. WiessTexas Supreme Court · 1943
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3Cited by6 opinions
- Estate of FaskenCalifornia Supreme Court · 1977
- Flournoy v. KirshbaumCalifornia Court of Appeal · 1968
- Fluornoy v. CallawayCalifornia Court of Appeal · 1968
- Flournoy v. AmarCalifornia Court of Appeal · 1967
- Estate of FaskenCalifornia Supreme Court · 1977
1 more not listed; retrieve them via the Exa API.