ESTATE OF WHELAN

Docket No. 34217.

1 Cal.App.3d 517 (1969)

81 Cal. Rptr. 753

Estate of MILDRED H. WHELAN, Deceased. A.F. OSTERLOH, JR., as Executor, etc., Petitioner and Appellant, v. HOUSTON I. FLOURNOY, as State Controller, Objector and Respondent.

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

November 6, 1969.


Attorney(s) appearing for the Case

COUNSEL

Samuel H. Sherman and Martin E. Jacobs for Petitioner and Appellant.

Joseph D. Lear, Walter H. Miller and Mary Cardiff for Objector and Respondent.


OPINION

FILES, P.J.

An executor appeals from a judgment of the superior court denying his petition to modify an order fixing inheritance tax.

Since the petition was filed more than six months after the order was made, the statutory relief for mistake (Code Civ. Proc., § 473) is unavailable. Hence the executor argues that the mistake in the judgment was extrinsic and may be set aside on principles of equity.

The...

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