The sole issue on this appeal is whether Revenue and Taxation Code section 13880 offends the equal protection clauses of the federal and state Constitutions because it exempts from state inheritance tax benefits accruing under "any public retirement system" without at the same time extending a like exemption to benefits payable under a private pension plan.
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ESTATE OF MORRISON
Docket No. 25720.
130 Cal.App.3d 543 (1982)
Estate of JAMES EARL MORRISON, Deceased. KENNETH CORY, as State Controller, Petitioner and Appellant, v. THELMA V. MORRISON, Objector and Respondent.
Court of Appeals of California, Fourth District, Division Two.https://leagle.com/images/logo.png
April 12, 1982.
April 12, 1982.
Attorney(s) appearing for the Case
Myron Siedorf, Margaret Groscup and Bettina A. Bate for Petitioner and Appellant.
Theodore J. Beall for Objector and Respondent.
Court of Appeals of California, Fourth District, Division Two.
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