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ESTATE OF SIMPSON

Docket No. L.A. 22914.

43 Cal.2d 594 (1954)

275 P.2d 467

Estate of WILLIAM E. SIMPSON, Deceased. ROBERT C. KIRKWOOD, as State Controller, etc., Appellant, v. ETHEL M. SIMPSON, as Executrix, etc., Respondent.

Supreme Court of California. In Bank.

October 29, 1954.

Attorney(s) appearing for the Case

James W. Hickey, Chief Inheritance Tax Attorney, Walter H. Miller, Senior Inheritance Tax Attorney, and William R. Elam, Associate Inheritance Tax Attorney, for Appellant.

J.E. Simpson for Respondent.

SPENCE, J.

The Controller of the State of California appeals from an order of the probate court sustaining respondent's objections to the corrected inheritance tax report, which subjected certain death benefits paid to respondent under the Los Angeles County Employees' Retirement System to inheritance tax. The court held that such payments were exempt from the tax. (Gov. Code, § 31452.) Appellant challenges the propriety...

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