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ESTATE OF CRAYCROFT

Docket No. 6503.

191 Cal.App.2d 436 (1961)

12 Cal. Rptr. 552

Estate of MAE F. CRAYCROFT, Deceased. ALAN CRANSTON, as State Controller, Appellant, v. KENNETH TOBIN CRAYCROFT et al., as Executors, etc., Respondents.

Court of Appeals of California, Fourth District.

April 21, 1961.

Attorney(s) appearing for the Case

James W. Hickey, Chief Inheritance Tax Attorney, Joseph D. Lear, Assistant Chief Inheritance Tax Attorney, and Francis J. Muldoon, Assistant Inheritance Tax Attorney, for Appellant.

Avery, Meux & Gallagher and Kenneth G. Avery for Respondents.

COUGHLIN, J.

This is an appeal from an order sustaining objections to the report of an inheritance tax appraiser and fixing the inheritance tax in an amount $4,056.56 less than that recommended in such report.

The primary issues on appeal require the interpretation of a partnership agreement and concern the effect of that agreement on the amount of inheritance tax payable upon the death of one of the partners.

May F. Craycroft died testate on October...

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