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ESTATE OF JOHNSON

Docket No. 50867.

125 Cal.App.3d 1044 (1981)

178 Cal. Rptr. 823

Estate of FRANK W. JOHNSON, Deceased. KENNETH CORY, as State Controller, Petitioner and Appellant, v. GEORGIA CAMPBELL, Objector and Respondent.

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

November 24, 1981.

Attorney(s) appearing for the Case

COUNSEL

Myron Siedorf, Edwin Rosenthal and Edgar Sanderson for Petitioner and Appellant.

Henry J. Sockbeson, Michael S. Pfeffer, Marilyn B. Miles and David J. Rapport, Lawrence O. Eitzen and Eitzen & Schaub for Objector and Respondent.

OPINION

SMITH, J.

This is an appeal by the State Controller from an order of the superior court finding no inheritance tax owed to the State of California. The lower court held that the intestate transfer of property located on the Hoopa Valley Indian Reservation from a deceased resident of the reservation to his heir, also a reservation resident, was not within the taxing jurisdiction of the state. We agree.

Frank Johnson...

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