ESTATE OF BUTLER

Docket No. L.A. 31229.

27 Cal.3d 781 (1980)

613 P.2d 1245

166 Cal. Rptr. 711

Estate of EDWINA F. BUTLER, Deceased. KENNETH CORY, as State Controller, Petitioner and Appellant, v. GRACE SMITH, Individually and as Co-executrix, etc., et al., Objectors and Respondents.

Supreme Court of California.

July 28, 1980.


Attorney(s) appearing for the Case

COUNSEL

Myron Siedorf, Margaret Groscup and Patricia A. Shanahan for Petitioner and Appellant.

Lynch, Nelson & Seligmann, William B. Lynch and David C. Wright for Objectors and Respondents.


OPINION

RICHARDSON, J.

The Controller of the State of California, Kenneth Cory (Controller), appeals from a judgment which sustains the objections to the report of an inheritance tax referee fixing the tax in a decedent's estate. The issue presented is whether assets which constituted the corpus of two inter vivos trusts were subject to the California inheritance tax, in the trustor-decedent's estate. In reversing the judgment...

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