Legal Opinion
Stewart v. State of California
California Court of Appeal
Decided June 3, 1970No. Civ. 35197PublishedCited by 6 opinions
1Opinion of the Court
Opinion
ROTH, P. J.
The State Controller appeals from a judgment awarding respondent Marian Sisk Stewart (Marian) a refund of gift taxes paid by her under protest plus interest.
On November 14, 1948, Cepha and Robert Sisk (Cepha and Robert), husband and wife, orally agreed that on the death of either, the survivor would succeed to all the property of the other and that such survivor would leave all property in his or her possession at the time of death to their daughter, Marian, to take absolutely at age 35. Mutual wills were executed by Cepha and Robert.
Cepha died on November 17, 1957, without…
2Cases cited9 opinions
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Stationers Corp. v. Dun & Bradstreet, Inc.California Supreme Court · 1965
- Estate of RathCalifornia Supreme Court · 1937
- R. D. Reeder Lathing Co. v. AllenCalifornia Supreme Court · 1967
- In Re the Appraisal Under the Transfer Tax Act of the Estate of KiddNew York Court of Appeals · 1907
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3Cited by6 opinions
- Estate of LockCalifornia Court of Appeal · 1981
- Wells Fargo Bank v. CoryCalifornia Court of Appeal · 1980
- Lock v. Superior CourtCalifornia Court of Appeal · 1981
- Stewart v. FlournoyCalifornia Court of Appeal · 1970
- Asher v. CoryCalifornia Court of Appeal · 1982
1 more not listed; retrieve them via the Exa API.