Docket No. AO18511.

150 Cal.App.3d 1 (1983)

197 Cal. Rptr. 261

Estate of FLOYD E. MARTIN, Deceased. KENNETH CORY, as State Controller, et al., Petitioners and Respondents, v. SECURITY PACIFIC NATIONAL BANK, as Executor, etc., Objector and Appellant.

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

December 21, 1983.

Attorney(s) appearing for the Case


Lloyd R. Crenna for Objector and Appellant.

Myron Siedorf, John D. Schell and Robert E. Sanderson for Petitioners and Respondents.



Floyd Martin died testate on December 2, 1980, leaving his estate to his wife, children and several other parties. The report of the inheritance tax referee listed the taxable estate at $805,598 and the amount of inheritance tax due as $58,516, of which $32,946 was due from Martin's surviving spouse.

Appellant, Security Pacific National Bank, executor of Martin's estate, objected to the taxes due from the...

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