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ESTATE OF CIRONE

Docket No. AO23609.

153 Cal.App.3d 199 (1984)

200 Cal. Rptr. 511

Estate of JESSIE CIRONE, Deceased. KENNETH CORY, as Controller, etc., Petitioner and Appellant, v. BENNIE CIRONE et al., as Executors, etc., Objectors and Respondents.

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

March 19, 1984.

Attorney(s) appearing for the Case

COUNSEL

Myron Siedorf and John D. Schell for Petitioner and Appellant.

Bertram M. Berns and Howard C. Anawalt for Objectors and Respondents.

OPINION

KING, J.

In this case we hold that an initiative measure repealing the state inheritance tax, stating it is "operative as of the date of passage" and "shall apply to the estates of those persons dying on or after such date," precludes the imposition of inheritance taxes against the estate of persons dying on the date of the election at which the initiative measure was enacted by the electorate. This result does not violate...

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