ESTATE OF FOWLER

Docket No. 61986.

130 Cal.App.3d 831 (1982)

182 Cal. Rptr. 64

Estate of ETHEL BAYLEY FOWLER, Deceased. KENNETH CORY, as State Controller, et al., Petitioners and Appellants, v. LEE FOWLER, Objector and Respondent.

Court of Appeals of California, Second District, Division Five.

April 20, 1982.


Attorney(s) appearing for the Case

COUNSEL

Myron Siedorf, Margaret Groscup and Phyllis K. Fairbanks for Petitioners and Appellants.

Kates, Cohen & Sherman and Robert J. Sherman for Objector and Respondent.


OPINION

HASTINGS, J.

The issue before us on this appeal is whether the gift taxes paid by the donor-decedent prior to her death are includable in her gross estate for inheritance tax purpose. Surprising as it may seem, this issue has not been directly determined in this state.

The facts are these: On July 2, 1974, Ethel Bayley Fowler, decedent, established an inter vivos...

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