ESTATE OF LARSON

Docket No. 47298.

106 Cal.App.3d 560 (1980)

166 Cal. Rptr. 868

Estate of CARL LARSON, Deceased. KENNETH CORY, as State Controller, Petitioner and Respondent, v. HUGH B. SWENSON, Objector and Appellant.

Court of Appeals of California, First District, Division Four.

June 5, 1980.


Attorney(s) appearing for the Case

COUNSEL

Hugh B. Swenson, in pro. per., and Doris Phippen for Objector and Appellant.

Myron Siedorf, Edwin Rosenthal and R.E. Sanderson for Petitioner and Respondent.


OPINION

CHRISTIAN, J.

Hugh B. Swenson, the sole beneficiary of the estate of Carl Larson, appeals from an order determining that he is a class C transferee for purposes of inheritance taxation. (Rev. & Tax. Code, § 13309.) The question is whether the court acted correctly when it determined that appellant was not entitled to class A status (Rev. & Tax. Code, § 13307) on the basis of a mutually acknowledged child...

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