ESTATE OF COMPTON

Docket No. 19892.

198 Cal.App.2d 766 (1962)

18 Cal. Rptr. 416

Estate of EUGENE C. COMPTON, Deceased. IRVIN E. COMPTON, as Executor, etc., Objector and Respondent, v. ALAN CRANSTON, as State Controller, etc., Claimant and Appellant.

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

January 8, 1962.


Attorney(s) appearing for the Case

James W. Hickey, Chief Inheritance Tax Attorney, Charles J. Barry, Senior Inheritance Tax Attorney, Newell C. Barnett and Milton D. Harris, Associate Inheritance Tax Attorneys, for Appellant.

Koster & Kohlmeier and Bayley Kohlmeier for Respondent.


TOBRINER, J.

[1a] This appeal presents solely the issue of the proper allocation of the $50,000 life insurance exemption, allowed under Revenue and Taxation Code section 13724 to beneficiaries of insurance proceeds, in a case in which the proceeds are payable partly to the wife of the insured and partly to his son. Since the insurance premiums were paid with community funds, we believe that the probate court correctly decided that the proration of the...

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