Legal Opinion
Flournoy v. Hagny
California Court of Appeal
Decided August 23, 1971No. Civ. No. 37537PublishedCited by 1 opinion
1Opinion of the Court
Opinion
DUNN, J.
This is an appeal by the State Controller from a judgment refusing to impose an inheritance tax upon an inter vivos transfer of real property by Mary Terressa Gill, deceased.
Mrs. Gill died in 1966. On June 26, 1969 Jane Hagny, decedent’s daughter, filed a petition for determination of inheritance tax due on account of the transfer of a house by decedent to petitioner in 1951.1 (Rev. & Tax. Code, § 14551.) The court appointed an inheritance tax appraiser as referee. (Rev. & Tax. Code, § 14552.) Following a hearing on the petition, the referee filed a report appraising the…
2Cases cited20 opinions
- Aetna Casualty & Surety Co. v. Industrial Accident CommissionCalifornia Supreme Court · 1947
- Kusior v. SilverCalifornia Supreme Court · 1960
- Pignaz v. BurnettCalifornia Supreme Court · 1897
- Rosefield Packing Co. v. Superior CourtCalifornia Supreme Court · 1935
- Jane C. Guynn, of the Estate of Vena E. Calvert, Deceased v. United StatesCourt of Appeals for the Fourth Circuit · 1971
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3Cited by1 opinion
- Estate of GillCalifornia Court of Appeal · 1971