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ESTATE OF DOBBINS

Docket No. 31508.

258 Cal.App.2d 262 (1968)

65 Cal. Rptr. 704

Estate of HORACE M. DOBBINS, Deceased. SUZANNE D. PHILLIPS, Objector and Respondent, v. HOUSTON I. FLOURNOY, as State Controller, etc., Claimant and Appellant.

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

January 25, 1968.

Attorney(s) appearing for the Case

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

Gifford, Wyse & Humphreys and Sidney H. Wyse for Objector and Respondent.

MOSS, J.

The Controller of the State of California appeals from an order sustaining the objection of the children of the decedent to the report of the inheritance tax appraiser and fixing the inheritance taxes payable upon the interests passing from the decedent to his children.

The question presented by this appeal is whether Horace M. Dobbins, the decedent herein, "exercised" the power of appointment bequeathed to him by his father within the meaning of...

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