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ESTATE OF COHEN

Docket No. L.A. 29814.

4 Cal.3d 41 (1971)

480 P.2d 300

92 Cal. Rptr. 684

Estate of LOTTIE G. COHEN, Deceased. HOUSTON I. FLOURNOY, as State Controller, Petitioner and Appellant, v. PHILIP COHEN et al., Objectors and Respondents.

Supreme Court of California. In Bank.

February 11, 1971.

Attorney(s) appearing for the Case

COUNSEL

Myron Siedorf, Walter H. Miller, Phyllis Kelly Fairbanks and James R. Birnberg for Petitioner and Appellant.

Horowitz & Howard and Fred Horowitz for Objectors and Respondents.

OPINION

MOSK, J.

The Controller of the State of California appeals from a judgment sustaining respondents' objections to the imposition of inheritance tax on the assets of a trust. We construe for the first time the provisions of the Revenue and Taxation Code enacted in 1965 to govern the imposition of inheritance taxes on transfers of community property between spouses.

On May 4, 1944, Philip Cohen, then aged 69, and his...

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