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ESTATE OF AUSTIN

Docket No. D007096.

206 Cal.App.3d 1249 (1988)

254 Cal. Rptr. 372

Estate of KATHLEEN S. AUSTIN, Deceased. GRAY DAVIS, Petitioner and Appellant, v. ARTHUR L. AUSTIN, Objector and Respondent.

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

December 7, 1988.

Attorney(s) appearing for the Case

COUNSEL

Myron Siedorf and Phyllis K. Fairbanks for Petitioner and Appellant.

Harmsen, Carpenter, Sidell & Olson, Harlan F. Harmsen and Timothy G. Riley for Objector and Respondent.

OPINION

TODD, J.

This case involves the state inheritance tax which is no longer in existence. Kathleen S. Austin died November 7, 1980, before the effective dates of law changes concerning the state's inheritance tax making the tax inapplicable to transfers between spouses (Jan. 1, 1981; Stats. 1980, ch. 634, § 46, p. 1760; see Estate of Nicoletti (1982) 129 Cal.App.3d 475,...

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