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ESTATE OF ALLGEYER

Docket No. 15668.

60 Cal.App.3d 169 (1976)

129 Cal. Rptr. 820

Estate of ANNA E. ALLGEYER, Deceased. KENNETH CORY, as State Controller, Petitioner and Respondent, v. HELEN A. CLARK, as Executrix, etc., Objector and Appellant.

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

July 15, 1976.

Attorney(s) appearing for the Case

COUNSEL

Kaufman & Morgan and J. Norman Morgan for Objector and Appellant.

Myron Siedorf, Margaret Groscup and Mary Cardiff for Petitioner and Respondent.

OPINION

FOGG, J.*

This is an appeal by the executrix from an order fixing the inheritance tax in the matter of the estate of Anna E. Allgeyer, deceased. The primary issue in this case is whether the decedent's power to invade the corpus of a trust for her "reasonable support, care and comfort" is a general power of appointment subject to inheritance tax under...

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