LOOMIS v. STATE

Docket No. 21819.

228 Cal.App.2d 820 (1964)

39 Cal. Rptr. 820

ALBERTIS L. LOOMIS, as Executor, etc., Plaintiff and Respondent, v. STATE OF CALIFORNIA, Defendant and Appellant.

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

July 31, 1964.


Attorney(s) appearing for the Case

Charles J. Barry, Milton D. Harris and Francis J. Muldoon for Defendant and Appellant.

Hutton & Foley, John W. Hutton and Edward J. Foley for Plaintiff and Respondent.


DEVINE, J.

Subdivision (c) of section 15110 of the Revenue and Taxation Code of California has never been judicially construed, although it has been a law (in its present habitation in the Revenue and Taxation Code and in its earlier domicile, the Gift Tax Act [Stats. 1939, ch. 652, p. 2082]) since 1939, and it is our present task to give the initial interpretation.

Subdivision (c) defines Class A donee as: "A donee to whom the donor for not less than 10 continuous...

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