This is an appeal from an order determining the amount of inheritance tax liability resulting from the death of Edgar Olin Cooke (decedent). The controlling issue is whether Revenue and Taxation Code section 13409 (hereafter section 13409) permits avoidance of inheritance tax by a disclaimer of interest where decedent's death occurred before the effective date of the section.
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ESTATE OF COOKE
Docket No. 15480.
57 Cal.App.3d 595 (1976)
129 Cal. Rptr. 354
Estate of EDGAR OLIN COOKE, Deceased. KENNETH CORY, as State Controller, Petitioner and Respondent, v. ELSIE J. COOKE, Objector and Appellant.
Court of Appeals of California, Fourth District, Division Two.https://leagle.com/images/logo.png
April 22, 1976.
April 22, 1976.
Attorney(s) appearing for the Case
Paul, Hastings & Janofsky, Carl Mitchell and John E. Trinnaman for Objector and Appellant.
Myron Siedorf, Margaret Groscup and Mary Cardiff for Petitioner and Respondent.
Court of Appeals of California, Fourth District, Division Two.
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