ESTATE OF ROSECRANS

Docket No. L.A. 29783.

4 Cal.3d 34 (1971)

480 P.2d 296

92 Cal. Rptr. 680

Estate of W.S. ROSECRANS, Deceased. HOUSTON I. FLOURNOY, as State Controller, Petitioner and Respondent, v. CROCKER-CITIZENS NATIONAL BANK, as Executor, etc., Objector and Appellant.

Supreme Court of California. In Bank.

February 9, 1971.


Attorney(s) appearing for the Case

COUNSEL

Gibson, Dunn & Crutcher and Bert A. Lewis for Objector and Appellant.

Myron Siedorf, Walter H. Miller and James R. Birnberg for Petitioner and Respondent.


OPINION

BURKE, J.

The executor of the last will and testament of W.S. Rosecrans (decedent) appeals from an order of the superior court, sitting in probate, overruling the executor's objections to the report of the inheritance tax appraiser and fixing the inheritance tax in accordance with that report. As will appear, we have concluded that the court below correctly ruled that the language of a trust instrument upon which the tax issue...

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