Cory v. Bird

Opinion

SMITH, J.

This is an appeal from an order fixing inheritance tax.

The referee and trial court applied the law in effect before Propositions 5 and 6, which have the effect of repealing the gift and inheritance tax, were passed at the June 8, 1982 statewide election.1

*735The decedent died on March 13, 1982. If the retroactivity provision of Proposition 5 had been applied, the tax would have been $6,171. Instead, under prior law, the court fixed it at $20,732.

The issues presented by this appeal concern the construction and constitutionality of Propositions 5 and 6.

Appellant maintains that: 1)…