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ESTATE OF RICHARTZ

Docket No. S.F. 18931.

45 Cal.2d 292 (1955)

288 P.2d 857

Estate of IDA ANNA RICHARTZ, Deceased. ROBERT C. KIRKWOOD, as State Controller, etc., Appellant, v. MARGARET KELLY, Respondent.

Supreme Court of California. In Bank.

October 21, 1955.

Attorney(s) appearing for the Case

James W. Hickey, Charles J. Barry and John D. O'Hara for Appellant.

Graham & Morse and Francis L. Tetreault for Respondent.

SPENCE, J.

The State Controller appeals from an "Order Sustaining Objections to Report of Inheritance Tax Appraiser and Fixing Inheritance Tax," which order had exempted certain death benefits paid to respondent by the San Francisco and State of California Retirement Systems. Government Code, section 31452, exempts such payments from property taxation but not from the state inheritance tax. (Estate of Simpson, 43 Cal.2d 594

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