ESTATE OF CALLAWAY

Docket No. 32220.

263 Cal.App.2d 795 (1968)

69 Cal. Rptr. 921

Estate of LAURA LEE ELSTON CALLAWAY, Deceased. HOUSTON I. FLOURNOY, as State Controller, etc., Petitioner and Appellant, v. HULEN C. CALLAWAY, as Executor, etc., Objector and Respondent.

Court of Appeals of California, Second District, Division One.

July 10, 1968.


Attorney(s) appearing for the Case

Joseph D. Lear, Walter H. Miller and Margaret Groscup for Petitioner and Appellant.

Hulen C. Callaway, in pro. per., Getz, Aikens & Manning, DeWitt M. Manning and Kenneth J. Murphy, Jr., for Objector and Respondent.


FOURT, J.

Houston I. Flournoy, Controller of the State of California, appeals from an order fixing inheritance tax adverse to the determination of tax set by the state inheritance tax appraiser.

It is the controller's contention that Revenue and Taxation Code section 13441 applies to the estate in question to "pickup" for the benefit of the state the difference between the tax actually paid by the estate and the maximum credit for state death taxes allowable...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases