Legal Opinion
Flournoy v. Crocker-Citizens National Bank
California Court of Appeal
Decided December 19, 1972No. Civ. No. 11184PublishedCited by 1 opinion
1Opinion of the Court
Opinion
WHELAN, Acting P. J.
The Controller of the State of California (Controller) appeals from a judgment sustaining objections to the imposition of inheritance tax upon the assets of a trust created by Claus Spreckels (the Spreckels trust).
In a cross-appeal the executor of the estate of Ellis M. Moore appeals from that portion of the same judgment overruling objections to the imposition of inheritance tax upon the full value of the assets of a trust created by Ellis M. Moore (the Moore trust).
Claus Spreckels and Ellis M. Moore were husband and wife until the death of the husband in 1935.
Claus…
2Cases cited14 opinions
- Fidelity-Philadelphia Trust Co. v. RothensiesSupreme Court of the United States · 1945
- Commissioner v. Estate of FieldSupreme Court of the United States · 1945
- Estate of MadisonCalifornia Supreme Court · 1945
- In re the Transfer Tax upon the Estate of CarnegieAppellate Division of the Supreme Court of the State of New York · 1922
- In Re the Transfer Tax Upon the Estate of CarnegieNew York Court of Appeals · 1923
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3Cited by1 opinion
- Estate of MooreCalifornia Court of Appeal · 1972