IN RE ESTATE OF CLAEYSSENS

No. B197307.

74 Cal.Rptr.3d 304 (2008)

161 Cal.App.4th 465

ESTATE OF Pierre P. CLAEYSSENS, Deceased. Noelle Claeyssens Burkey, as Executor, etc., Petitioner and Appellant, v. State of California et al., Objectors and Respondents.

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

March 27, 2008.


Attorney(s) appearing for the Case

John Gherini, San Francisco, for Petitioner and Appellant.

Edmund G. Brown Jr., Attorney General, Dane R. Gillette, Chief Assistant Attorney General, Pamela C. Hamanaka, Senior

Assistant Attorney General, Susan K. Leach, Deputy Attorney General, for Objector and Respondent State of California.

Stephen Shane Start, County Counsel, Count of Santa Barbara and Stephen D. Underwood, Chief Assistant County Counsel, for Objector and Respondent County of Santa Barbara.


YEGAN, J.

This appeal is about an estate or inheritance tax masquerading as a graduated probate court user or filing fee (hereafter, the fee). Noelle Claeyssens Burkey, executrix of the Estate of Pierre P. Claeyssens, appeals from an order denying her petition to refund a $74,411.52 fee imposed pursuant to Government Code sections 26827 and 68087. To the extent that these statutes authorize the fee, they were enacted...

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