ESTATE OF PERNAS

Docket No. 25444.

268 Cal.App.2d 275 (1968)

74 Cal. Rptr. 8

Estate of ELVIRA PERNAS, Deceased. WILLIAM EVANS, Petitioner and Respondent, v. ROMAN CATHOLIC ORPHAN ASYLUM et al., Objectors and Appellants.

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

December 17, 1968.


Attorney(s) appearing for the Case

Brobeck, Phleger & Harrison, William A. Farrell and Edwin McInnis for Objectors and Appellants.

Elden C. Friel for Petitioner and Respondent.


TAYLOR, J.

The only question presented by this appeal is whether certain capital gain distributions from regulated investment companies received from 1955 to 1967 (and, therefore, not governed by the 1967 amendments to Civil Code section 730.07) should be treated as principal or income of a trust.

The facts are not in dispute. The testator, Elvira Pernas, died in 1953, leaving a will that created a testamentary trust, naming as life beneficiary respondent...

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