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IN RE ESTATE OF DEHGANI-FARD

No. B184461.

46 Cal.Rptr.3d 289 (2006)

141 Cal.App.4th 797

ESTATE OF Foad DEHGANI-FARD, Deceased. Wells Fargo Bank, N.A. as Executor, etc., Petitioner and Respondent, v. Craig Schauer, as Trustee, etc., et al., Objectors and Respondents; The Regents of the University of California, Claimant and Appellant.

Court of Appeal of California, Second District, Division Four.

July 24, 2006.

Attorney(s) appearing for the Case

Holland & Knight; Luce Forward, Hamilton & Scripps, John T. Rogers, Jr., Nelson J. Handy, Los Angeles, and Stacie Polashuk Nelson, for Claimant and Appellant.

No appearance for Petitioner and Respondent and for Objectors and Respondents Jacob Dehgani and Farhah Moallem.

Morris & Associates, James G. Morris and Phunphilas Viravan, Sherman Oaks, for Objector and Respondent Craig Schauer.

EPSTEIN, P.J.

The Regents of the University of California challenges the order of the Probate Court allocating to the University of California, Los Angeles (UCLA) a portion of the liability for income tax, and interest on unpaid income tax, paid by the Estate of Foad Dehgani Fard on after-discovered assets.1 Appellant claims that it should not be liable for any portion of the income tax liability because as an educational institution,...

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