Legal Opinion
Citizens National Trust & Savings Bank v. Riley
California Court of Appeal
Decided July 6, 1932No. Docket No. 8440PublishedCited by 8 opinions
1Opinion of the Court
FRICKE, J., pro tem.
Appellant as executor of the estate of Charles W. Spitly, deceased, filed objections to the report of the inheritance tax appraiser, directing the objections against the valuation by the appraiser of 2,400 shares of preferred and 22,300 shares of the common stock of the Richfield Oil Company and against the amount of the inheritance tax fixed as the result of such valuations. Respondent interposed a general demurrer to the objections and the demurrer was sustained without leave to amend.
The appraiser valued the preferred stock at $21% per share and the common stock at $25%…
2Cases cited7 opinions
- Ray Consolidated Copper Co. v. United StatesSupreme Court of the United States · 1925
- In Re Estate of MillerCalifornia Supreme Court · 1921
- Walter v. DuffyCourt of Appeals for the Third Circuit · 1923
- Mercantile Tr. Co. of S.F. v. McDougaldCalifornia Supreme Court · 1911
- In re the Transfer Tax upon the Estate of DupignacNew York Surrogate's Court · 1924
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Bagdasarian v. GragnonCalifornia Supreme Court · 1948
- Wright v. CommissionerUnited States Board of Tax Appeals · 1941
- Estate of SlackCalifornia Court of Appeal · 1948
- Gutterman v. GallyCalifornia Court of Appeal · 1933
- Sandell, Inc. v. BaileyCalifornia Court of Appeal · 1963
3 more not listed; retrieve them via the Exa API.