1. Home
  2. Browse Decisions
  3. Cal.App.2d
  4. 242 Cal.App.2d
  5. 242 Cal.App.2d 811 (1966)
 

ESTATE OF GOULART

Docket No. 23177.

242 Cal.App.2d 811 (1966)

51 Cal. Rptr. 808

Estate of LOUISE AMELIA GOULART, Deceased. UNITED CALIFORNIA BANK, as Administrator, With the Will Annexed, etc., Petitioner and Appellant, v. ALAN CRANSTON, as State Controller, etc., Objector and Respondent.

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

June 15, 1966.

Attorney(s) appearing for the Case

Broun, Norris, King, Graaskamp & Lancefield and LeRoy Broun for Appellant.

Charles J. Barry, Milton D. Harris, and Newell C. Barnett for Respondent.

DRAPER, P.J.

The relationship of the heirs at law to the adoptive father of decedent entitled them to succeed to decedent's estate. Our question is whether the same collateral adoptive relationship necessarily requires that they be treated, for inheritance tax purposes, as relatives.

[1a] Decedent came to California from the Azores early in the present century to live with Mr. and Mrs. Jose P. Amaral. By the time of the 1951 amendment which permitted...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases