If a transferee is not a surviving spouse, ancestor or issue of the decedent, the transferee cannot gain the most preferred inheritance tax status, unless the decedent stood in the "mutually acknowledged relationship of a parent" to the transferee. This case asks whether this relationship was established where the transferee was not related by
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ESTATE OF WILTS
Docket No. 42231.
80 Cal.App.3d 599 (1978)
145 Cal. Rptr. 759
Estate of OTTO WILTS, Deceased. KENNETH CORY, as State Controller, Petitioner and Appellant, v. BANK OF AMERICA, as Executor, etc., Objector and Respondent.
Court of Appeals of California, First District, Division One.https://leagle.com/images/logo.png
May 3, 1978.
May 3, 1978.
Attorney(s) appearing for the Case
Myron Siedorf, Edwin Rosenthal and John D. Schell for Petitioner and Appellant.
Nichols, Catterton & Downing, M.R. Downing and Roy A. Sharff for Objector and Respondent.
Court of Appeals of California, First District, Division One.
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