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ESTATE OF CUSHING

Docket No. 15106.

113 Cal.App.2d 319 (1952)

248 P.2d 482

Estate of O.K. CUSHING, Deceased. THOMAS H. KUCHEL, as State Controller, Appellant, v. INA G. CUSHING, Individually and as Executrix etc., Respondent.

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

September 29, 1952.

Attorney(s) appearing for the Case

James W. Hickey, Chief Inheritance Tax Attorney, Charles J. Bary and Raymond G. La Noue, Deputy Inheritance Tax Attorneys, and J.D. Lear, Assistant Inheritance Tax Attorney, for Appellant.

Cushing, Cullinan, Duniway & Gorrill, Ben C. Duniway and Everett S. Layman for Respondent.

PETERS, P.J.

O.K. Cushing died testate, leaving almost all of his share of the community property to his wife, the respondent, Ina G. Cushing. The state inheritance tax appraiser claimed that the inheritance tax on the portion of the decedent's estate passing by the will to his widow amounted to $6,429.79. Respondent filed objections, claiming that the correct amount of the inheritance tax due from her was $5,775.87. The trial court sustained the objections, and fixed...

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