ESTATE OF COTTRELL

Docket No. 36354.

15 Cal.App.3d 88 (1971)

92 Cal. Rptr. 923

Estate of DOROTHY H. COTTRELL, Deceased. HOUSTON I. FLOURNOY, as State Controller, Petitioner and Appellant, v. ARTHUR L. ERB, as Executor, etc., Objector and Respondent.

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

February 5, 1971.


Attorney(s) appearing for the Case

COUNSEL

Myron Siedorf, Walter H. Miller and Margaret Groscup for Petitioner and Appellant.

Gibson, Dunn & Crutcher, John T. Pigott and William Stinehart, Jr., for Objector and Respondent.


OPINION

KAUS, P.J.

The State Controller appeals from an order of the superior court which, in spite of the fact that decedent's daughter had been adopted by decedent's parents, fixed the inheritance tax on a bequest to the adopted daughter as if such bequest had been made to a lineal descendant. He claims the daughter is a "stranger."1

The case was tried and submitted to the superior court on an...

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