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ESTATE OF ALLEN

Docket No. 48008.

108 Cal.App.3d 614 (1980)

166 Cal. Rptr. 653

Estate of ORPHA CLARE ALLEN, Deceased. KENNETH CORY, as State Controller, Petitioner and Appellant, v. HERBERT F. ALLEN, Objector and Respondent.

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

July 28, 1980.

Attorney(s) appearing for the Case

COUNSEL

Myron Siedorf, Edwin Rosenthal and John D. Schell for Petitioner and Appellant.

Lois J. Scampini and Goth, Dennis & Aaron for Objector and Respondent.

Albert J. Horn, Keith P. Bartel and Carr, McClellan, Ingersoll, Thompson & Horn as Amici Curiae on behalf of Objector and Respondent.

OPINION

DEARMAN, J.*

In this case, following the death of a retired airline employee's spouse, the Controller sought to impose an inheritance tax on one-half of the pension that the surviving employee spouse was receiving, despite the fact that receipt of the pension preceded and was unaffected by the decedent's passing. We concur in the superior court's...

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