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ESTATE OF McMANUS

Docket No. 24787.

140 Cal.App.3d 62 (1983)

189 Cal. Rptr. 304

Estate of ELSA LOOMIS McMANUS, Deceased. KENNETH CORY, as State Controller, Petitioner and Appellant, v. ALLEN R. LOOMIS, as Executor, etc., Objector and Respondent.

Court of Appeals of California, Fourth District, Division One.

February 18, 1983.

Attorney(s) appearing for the Case

COUNSEL

Myron Siedorf, Margaret Groscup, Richard J. Barnet and Phyllis K. Fairbanks for Petitioner and Appellant.

Luce, Forward, Hamilton & Scripps, Robert B. Bottomley and Gregory D. Roper for Objector and Respondent.

OPINION

WORK, J.

Contending the probate court erred in interpreting a will provision, the State Controller appeals an order sustaining objections to an inheritance tax report and fixing inheritance tax in the estate of Elsa Loomis McManus directing all bequests be delivered free from all estate and inheritance taxes which shall be paid from the residue of the estate. The court correctly found the provision did not apply to the payment...

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