Steiner v. Flournoy

Opinion

STEPHENS, J.

Defendant Controller of the State of California appeals from a judgment of the Los Angeles Superior Court 1 setting aside an order of the San Diego Superior (Probate) Court 2 fixing plaintiff’s inheritance tax in estate proceedings which had become final.

The Background Facts: The San Diego Court Proceedings

In her will, decedent Fenny Van Leer of San Diego County divided the estate residue into halves, bequeathing one-third ($213,156.86, gross) of the second half of the estate residue to both Mrs. Wenz Steiner (plaintiff here) and Mr. Steiner. 3 The will provided that should…