Legal Opinion
Keck v. Cranston
California Court of Appeal
Decided July 23, 1965No. Civ. No. 28128PublishedCited by 3 opinions
1Opinion of the CourtKingsley, J.
Plaintiff filed an action for refund of a gift tax paid by him to the State of California. This is an appeal by the Controller of the State of California from the judgment entered in the above entitled action in favor of plaintiff and against the defendant on October 3,1963.
The issue which is presented for decision on this appeal is whether or not the plaintiff, on or about December 12, 1958, made a transfer of the remainder interest in the then existing principal of the trust subject to the California Gift Tax Act. within the meaning of California Revenue and Taxation Code sections 15101 et…
2Cases cited8 opinions
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Burnet v. GuggenheimSupreme Court of the United States · 1933
- Coca-Cola Co. v. State Board of EqualizationCalifornia Supreme Court · 1945
- Wilkins v. City of San BernardinoCalifornia Supreme Court · 1946
- Rasquin v. HumphreysSupreme Court of the United States · 1939
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3Cited by3 opinions
- Estate of MooreCalifornia Court of Appeal · 1972
- Wells Fargo Bank v. CoryCalifornia Court of Appeal · 1980
- Flournoy v. Crocker-Citizens National BankCalifornia Court of Appeal · 1972