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ESTATE OF DANIELS

Docket No. E007620.

228 Cal.App.3d 486 (1991)

279 Cal. Rptr. 40

Estate of ROBERT DANIELS, Deceased. GREY DAVIS, as State Controller, etc., Petitioner and Appellant, v. JOYCE DANIELS CLARKE, Individually and as Executrix, etc., Objector and Respondent.

Court of Appeals of California, Fourth District, Division Two.

March 12, 1991.

Attorney(s) appearing for the Case

COUNSEL

Myron Siedorf and Phyllis K. Fairbanks for Petitioner and Appellant.

Bunker, Byrum & Kimball and Christopher M. Dietrich for Objector and Respondent.

OPINION

DABNEY, Acting P.J. —

FACTS AND PROCEDURAL HISTORY

Robert Daniels died on March 25, 1982. The second amendment to the Robert and Isabelle Daniels Living Trust of 1982 established a qualified terminable interest property (QTIP) trust which gave Isabelle, as surviving spouse, the income for life and a limited power of appointment over the remainder.

Isabelle died on April 6, 1984. She had received $242...

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