Legal Opinion
Flournoy v. Security Pacific National Bank
California Court of Appeal
Decided January 23, 1974No. Civ. No. 40368PublishedCited by 1 opinion
1Opinion of the Court
Opinion
HASTINGS, J.
This is an inheritance tax case. The appellant is the State Controller, Houston I. Flournoy (Controller). The respondent is the Security Pacific National Bank as the trustee of the Kruse estate (Trustee). Controller appeals from a judgment (order) of the trial court modifying an earlier order fixing the inheritance tax and directing payment of a tax refund to the trustee. We affirm.
*912Facts
Clara Kruse died in January 1959, leaving a holographic will, which was probated. A trust was established under the will. The order for preliminary distribution of the estate,1 filed in…
2Cases cited12 opinions
- Driscoll v. City of Los AngelesCalifornia Supreme Court · 1967
- Estate of RathCalifornia Supreme Court · 1937
- In Re the Transfer Tax Upon the Estate of ParkerNew York Court of Appeals · 1919
- United States Fidelity & Guaranty Co. v. State Board of EqualizationCalifornia Supreme Court · 1956
- Estate of J. S. Ferry v. LucasCalifornia Supreme Court · 1961
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3Cited by1 opinion
- Estate of KruseCalifornia Court of Appeal · 1974