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ESTATE OF SCHMALENBACH

Docket No. S.F. 23142.

15 Cal.3d 102 (1975)

539 P.2d 58

123 Cal. Rptr. 490

Estate of EDWARD SCHMALENBACH, Deceased. HOUSTON I. FLOURNOY, as State Controller, Petitioner and Appellant, v. MARGARET SCHMALENBACH, Objector and Respondent.

Supreme Court of California. In Bank.

August 28, 1975.

Attorney(s) appearing for the Case

COUNSEL

Myron Siedorf, Milton D. Harris, James R. Birnberg and Edward T. Hogan for Petitioner and Appellant.

Spridgen, Barrett, Achor, Luckhardt, Anderson & James, Kirt F. Zeigler and Gerald W. Gray for Objector and Respondent.

Agnew, Miller & Carlson, T.E. Calleton, Stanley H. Williams, Thomas B. McGuire, Robert C. Alexander and Heller, Ehrman, White & McAuliffe as Amici Curiae on behalf of Objector and Respondent.

OPINION

WRIGHT, C.J.

The State Controller appeals from an order fixing the inheritance tax in the estate of Edward Schmalenbach, deceased. At issue is whether state and federal gift taxes accrued and payable at the time of death and paid after death on transfers subject to California inheritance and federal estate taxes are deductible in determining the clear market value of the estate upon which the state inheritance tax is computed...

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