Legal Opinion
Cranston v. Patell
California Court of Appeal
Decided October 21, 1963No. Civ. 21148PublishedCited by 3 opinions
1Opinion of the CourtShoemaker, P. J.
This is an appeal from an order fixing the inheritance tax in the estate of R. J. Patell.
The parties have stipulated that R. J. Patell and Riyoko Patell were married August 3, 1927, in Japan. They established domicile in California in 1940, and R. J. Patell died testate June 2, 1960, domiciled in and a resident of Marin County, California, leaving as his surviving spouse Riyoko Patell, also a resident of Marin County. His estate consisted of real and personal property, all of which was situated in California and was acquired after marriage when he and his wife were domiciled in Japan.
An…
2Cases cited8 opinions
- Select Base Materials, Inc. v. Board of EqualizationCalifornia Supreme Court · 1959
- Freedland v. GrecoCalifornia Supreme Court · 1955
- Stafford v. Los Angeles County Employees' Retirement BoardCalifornia Supreme Court · 1954
- Kuchel v. MillerCalifornia Supreme Court · 1947
- Paley v. Superior CourtCalifornia Court of Appeal · 1955
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3Cited by3 opinions
- England v. ChristensenCalifornia Court of Appeal · 1966
- Fleming v. GallegosCalifornia Court of Appeal · 1994
- Flournoy v. SabolCalifornia Court of Appeal · 1969