Kirkwood v. Rowell
California Court of Appeal
1Opinion of the CourtGriffin, J.
Milo L. Rowell, Sr., died June 15, 1951. The state inheritance tax appraiser filed his report on May 21,1953. Therein he appraised 82 shares of stock of the United Warehouse Company, a corporation, at $78,392, or $956 per share, to which report objections were filed by the executors of the Rowell estate, as well as certain representatives of the devisees, legatees, assignees and wards (hereinafter referred to as objectors). One of the questions here presented is whether the court and inheritance tax appraiser incorrectly appraised these shares as to their market value. The other question…
2Cases cited27 opinions
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