ESTATE OF KIRSHBAUM

Docket No. 32671.

268 Cal.App.2d 155 (1968)

73 Cal. Rptr. 711

Estate of LILLIAN KIRSHBAUM, Deceased. HOUSTON I. FLOURNOY, as State Controller, Petitioner and Appellant, v. JOSEPH B. KIRSHBAUM et al., Objectors and Respondents.

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

December 13, 1968.


Attorney(s) appearing for the Case

Joseph D. Lear, Walter H. Miller and Margaret Groscup for Petitioner and Appellant.

Shearer & Fields, Jacob Shearer and Bernard Shearer for Objectors and Respondents.

Heller, Ehrman, White & McAuliffe, Julian N. Stearn, Jerry H. Robinson and Stephen V. Bomse as Amici Curiae on behalf of Objectors and Respondents.


LILLIE, J.

This is an appeal by the State Controller from an order sustaining written objections by the decedent's executors to the inheritance tax appraiser's report and fixing the inheritance tax payable in said matter. As will hereinafter appear, in determining the tax due it became necessary to apply the provisions of section 13441, Revenue and Taxation Code, imposing a so-called "pick-up" tax. The issue here involves...

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