KIRKWOOD v. BANK OF AMERICA

Docket No. S.F. 18436.

43 Cal.2d 333 (1954)

273 P.2d 532

ROBERT C. KIRKWOOD, as State Controller, Respondent, v. BANK OF AMERICA NATIONAL TRUST AND SAVINGS ASSOCIATION (a Corporation), as Trustee, Appellant.

Supreme Court of California. In Bank.

August 17, 1954.


Attorney(s) appearing for the Case

George H. Koster and Bayley Kohlmeier for Appellant.

James W. Hickey, Chief Inheritance Tax Attorney, Charles J. Barry and Raymond G. LaNoue, Deputy Inheritance Tax Attorneys, and Newell C. Barnett, Assistant Inheritance Tax Attorney, for Respondent.


SPENCE, J.

This is an appeal from an order overruling objections to the report of the inheritance tax appraiser and fixing the amount of the inheritance tax due upon the death of Charles Grant Butts. The case was tried on a written stipulation of facts.

The sole question to be determined is whether the widow here, who takes the major portion but less than the entire property transferred to herself and others pursuant to the terms of an inter vivos revocable...

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