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ESTATE OF ADAMS

Docket No. 23196.

164 Cal.App.2d 698 (1958)

331 P.2d 149

Estate of ARTHUR E. ADAMS, Deceased. BANK OF AMERICA NATIONAL TRUST AND SAVINGS ASSOCIATION (a National Banking Association), Appellant, v. ROBERT C. KIRKWOOD, as State Controller, etc., Respondent.

Court of Appeals of California, Second District, Division Three.

October 30, 1958.

Attorney(s) appearing for the Case

Austin, Austin, Jones & Chaffee and Irving P. Austin for Appellant.

James W. Hickey, Chief Inheritance Tax Attorney, J.D. Lear and Walter H. Miller, Chief Assistant Inheritance Tax Attorneys, for Respondent.

VALLÉE, J.

Appeal from a judgment fixing an inheritance tax.

Arthur E. Adams died testate on June 10, 1956. His only heir is Bertha A. Sill, a sister. His will, executed May 28, 1956, less than 30 days before his death, was admitted to probate. The will, after bequeathing a number of pecuniary legacies, bequeathed and devised the residue of the estate in trust to pay the income to Bertha A. Sill; on her death, to her daughter; and on the death of both...

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