Legal Opinion
Estate of Crowell
California Court of Appeal
Decided March 25, 1976No. Civ. 46920PublishedCited by 4 opinions
1Opinion of the Court
Opinion
POTTER, J.
Kenneth Cory, as Controller of the State of California, appeals from an adverse judgment sustaining objections filed by the executor of the estate of Belle Crowell to the report of the inheritance tax referee filed in this matter on March 19, 1974.
The referee included in his report as property of the estate of Belle Crowell subject to taxation under the inheritance tax law the sum of $651,617, which sum represented the assets of an “Irrevocable Trust” executed by the decedent on September 24, 1963, approximately five years before her death.
The only question presented on this…
2Cases cited7 opinions
- Estate of MadisonCalifornia Supreme Court · 1945
- Estate of ThurstonCalifornia Supreme Court · 1950
- Estate of HydeCalifornia Court of Appeal · 1949
- Cranston v. CraycroftCalifornia Court of Appeal · 1961
- Fabian v. WalshSupreme Court of Connecticut · 1948
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3Cited by4 opinions
- Estate of ElsmanCalifornia Court of Appeal · 1977
- Estate of ButlerCalifornia Supreme Court · 1980
- Cory v. SmithCalifornia Supreme Court · 1980
- Cory v. PierceCalifornia Court of Appeal · 1977