Legal Opinion
Cory v. Macartney
California Court of Appeal
Decided January 16, 1979No. Civ. No. 19605PublishedCited by 1 opinion
1Opinion of the Court
*386Opinion
McDaniel, J.
Statement of Facts
Ray Edwards, deceased, bequeathed the following gift in article four of his will:
“To Oakland Cemetery Association [hereafter Cemetery] of Saint Paul, Minnesota, a public cemetery, the sum of One Hundred Thousand Dollars ($100,000.00) in memory of my beloved wife, A. Estelle H. Edwards.”
An inheritance tax referee concluded that the bequest to Cemetery.was subject to California inheritance tax in the amount of $17,037. That report was filed with the trial court and Hope D. Macartney, executrix (hereafter Executrix) of the decedent’s will filed objections to…
2Cases cited17 opinions
- Carmona v. Division of Industrial SafetyCalifornia Supreme Court · 1975
- Estate of HendersonCalifornia Supreme Court · 1941
- La Societe Francaise De Bienfaisance Mutuelle v. California EmploymentCommissionCalifornia Court of Appeal · 1943
- Christgau v. Woodlawn Cemetery Assn.Supreme Court of Minnesota · 1940
- Crocker v. RileyCalifornia Supreme Court · 1925
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3Cited by1 opinion
- Estate of EdwardsCalifornia Court of Appeal · 1979