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ESTATE OF MOORE

Docket No. 11184.

29 Cal.App.3d 481 (1972)

105 Cal. Rptr. 568

Estate of ELLIS M. MOORE, Deceased. HOUSTON I. FLOURNOY, as State Controller, Petitioner and Appellant, v. CROCKER-CITIZENS NATIONAL BANK, as Trustee, etc., Objector and Respondent. WILLIAM L. HOLLOWAY, as Executor, etc., Objector and Appellant.

Court of Appeals of California, Fourth District, Division One.

December 19, 1972.

Attorney(s) appearing for the Case

COUNSEL

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

Morrison, Foerster, Holloway, Clinton & Clark, Girvan Peck, Richard S. Kinyon and Prentiss Willson, Jr., for Objector and Appellant.

No appearance for Objector and Respondent.

OPINION

WHELAN, Acting P.J.

The Controller of the State of California (Controller) appeals from a judgment sustaining objections to the imposition of inheritance tax upon the assets of a trust created by Claus Spreckels (the Spreckels trust).

In a cross-appeal the executor of the estate of Ellis M. Moore appeals from that portion of the same judgment overruling objections to the imposition of inheritance tax upon the full...

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