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ESTATE OF KRUSE

Docket No. 40368.

36 Cal.App.3d 909 (1974)

112 Cal. Rptr. 50

Estate of CLARA W. KRUSE, Deceased. HOUSTON I. FLOURNOY, as State Controller, Petitioner and Appellant, v. SECURITY PACIFIC NATIONAL BANK, as Trustee, etc., Claimant and Respondent.

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

January 23, 1974.

Attorney(s) appearing for the Case

COUNSEL

Myron Siedorf, Walter H. Miller and Martin Moses for Petitioner and Appellant.

George C. Woods and Charles F. Howard for Claimant and Respondent.

OPINION

HASTINGS, J.

This is an inheritance tax case. The appellant is the State Controller, Houston I. Flournoy (Controller). The respondent is the Security Pacific National Bank as the trustee of the Kruse estate (Trustee). Controller appeals from a judgment (order) of the trial court modifying an earlier order fixing the inheritance tax and directing payment of a tax refund to the trustee. We affirm.

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