Estate of ANTONIO GIOLITTI, Deceased.
HOUSTON I. FLOURNOY, as State Controller, Claimant and Appellant,
v.
LEON H. WADE, as Executor, etc., et al., Objectors and Respondents.
Court of Appeals of California, Fifth District.https://leagle.com/images/logo.png
June 23, 1972.
June 23, 1972.
Attorney(s) appearing for the Case
COUNSEL
Myron Siedorf, Robert G. Harvey and Ralph W. Amerson for Claimant and Appellant.
W.A. Bloyd, Charles A. Zeller and Richard E. Johnson for Objectors and Respondents.
Spridgen, Barrett, Achor, Luckhardt, Anderson & James, Kirt F. Zeigler, William Howard Nicholas, Herman Phleger, George T. Cronin and William A. Farrell as Amici Curiae on behalf of Objectors and Respondents.
Court of Appeals of California, Fifth District.
OPINION
BROWN (G.A.), J.
(1a) The sole issue is whether the amount of federal gift tax paid upon the transfer of property in contemplation of death when said property subsequently becomes subject to federal and state inheritance taxes is deductible from the appraised value of the property to determine the "clear market value" upon which the state inheritance tax is determined under circumstances where the amount of the...
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