Estate of JACK R. RADOVICH, Deceased. ROBERT C. KIRKWOOD, as State Controller, Appellant, v. CITIZENS NATIONAL TRUST AND SAVINGS BANK OF LOS ANGELES et al., Respondents
48 Cal. 2d 116 ·
Supreme Court of California · Filed
Published · citable
Cited by 19
Holding
The court held that a final, unappealed probate decree establishing an individual's status as an equitable adopted son is conclusive and binding upon the State Controller for the purpose of determining the appropriate classification of a transferee under the Inheritance Tax Law.
Statutes construed
- PROB § 1080
- PROB § 1240
- RTC § 13301
- RTC § 13304
- RTC § 13306
- RTC § 13307
- RTC § 13310
- RTC § 13401
- RTC § 13402
- RTC § 13403
- RTC § 13404
- RTC § 13801
- RTC § 13802
- RTC § 13803
- RTC § 13804
- RTC § 14512
- RTC § 14671
- RTC § 14672
Cited by (19)
- JOHN C. TORJESEN, Plaintiff and Respondent, v. HARRY MANSDORF, Individually and as Trustee, etc., et al., Defendants; JAIME DeJESUS GONZALEZ, Third Party Claimant and Appellant (2016) 1 Cal. App. 5th 111
- Estate of AMELIA FURIA, Deceased. IRENE POLI, as Executor, etc., Petitioner and Respondent, v. NANETTE ANN FURIA CAMERON, Claimant and Appellant (2002) 103 Cal. App. 4th 1
- Estate of WALLACE CASWELL, Deceased. ROBERT C. KIRKWOOD, as State Controller, etc., Appellant, v. JENNIE J. CASWELL, as Administratrix, etc., Respondent (1957) 152 Cal. App. 2d 195
- Estate of MORRIS BUCKHANTZ, Deceased. FRIEDA DAVIDSON et al., Appellants, v. UNION BANK AND TRUST COMPANY OF LOS ANGELES, as Executor, etc., et al., Respondents (1958) 159 Cal. App. 2d 635
- Estate of ARTHUR E. ADAMS, Deceased. BANK OF AMERICA NATIONAL TRUST AND SAVINGS ASSOCIATION (a National Banking Association), Appellant, v. ROBERT C. KIRKWOOD, as State Controller, etc., Respondent (1958) 164 Cal. App. 2d 698
- Estate of LOUIS CAVNER, Deceased. ROBERT C. KIRKWOOD, as State Controller, etc., Appellant, v. THE AMERICAN FRIENDS OF THE HEBREW UNIVERSITY (a Corporation), Respondent (1958) 165 Cal. App. 2d 260
- Estate of DORIS BRADLEY STONE, Deceased. BYRON P. STONE, JR., Appellant, v. WILLIS S. SLUSSER, as Executor, etc., Respondent (1959) 170 Cal. App. 2d 533
- Estate of EDNA WINNIE, Deceased. RICHARD PAUL VANCE HILL, Appellant, v. BANK OF AMERICA NATIONAL TRUST AND SAVINGS ASSOCIATION (a National Banking Association), as Administrator with the Will Annexed, et al., Respondents (1959) 175 Cal. App. 2d 698
- Estate of CARTER EVEREST PUTNAM, Deceased. HAZEL H. PUTNAM, as Executrix, etc., Appellant (1959) 175 Cal. App. 2d 781
- SAMUEL O. REYNOLDS, Plaintiff and Appellant, v. CITY OF LOS ANGELES, Defendant and Respondent (1986) 176 Cal. App. 3d 1044
- Estate of LULU HANSON, Deceased. HILMA BEHLOW, Appellant, v. FRED JOHNSON, Respondent (1960) 179 Cal. App. 32
- Estate of FRANK RIVOLO, Deceased. CHARLES A. PIZZORNO et al., Appellants, v. DOROTHY RIVOLO HERENDEEN, Respondent (1961) 194 Cal. App. 2d 773
- Estate of ROGER PRESTON KAMPEN, Deceased. SAN FRANCISCO OPERA ASSOCIATION, Petitioner and Appellant, v. CHANDLER FLICKINGER, as Executor, etc., Objector and Respondent; Estate of JAMES LAWRENCE ELLINGTON, Deceased. SAN FRANCISCO OPERA ASSOCIATION, Petitioner and Appellant, v. CHANDLER FLICKINGER, as Executor, etc., Objector and Respondent (2011) 201 Cal. App. 4th 971
- WILLIAM W. BODINE, JR., et al., Petitioners, v. THE SUPERIOR COURT OF SANTA BARBARA COUNTY, Respondent; VAN NESS HOW BATES et al., Real Parties in Interest (1962) 209 Cal. App. 2d 354
- Estate of GEORGE C. BRISSEL, Deceased; EWING M. LINGLE, Claimant and Appellant, v. THE NATIONAL FOUNDATION, Claimant and Respondent (1963) 218 Cal. App. 2d 841
- Estate of CARL WILLIAM CARSON, Deceased. ALAN CRANSTON, as State Controller, etc., Petitioner and Appellant, v. SECURITY FIRST NATIONAL BANK, as Executor, etc., Objector and Respondent (1965) 234 Cal. App. 2d 516
- Estate of EDDIE WEBB, Deceased. ALAN CRANSTON, as State Controller, etc., Petitioner and Appellant, v. VELMA NELSON, Objector and Respondent (1966) 241 Cal. App. 2d 85
- Estate of EVA M. DONOVAN, Deceased; LEOTTA M. HUBERTY, Petitioner and Respondent, v. GRACE McCUBBIN, as Administratrix etc., et al., Objectors and Appellants (1966) 247 Cal. App. 2d 523
- Estate of ELEANOR DONNELLEY ERDMAN, Deceased; HOUSTON I. FLOURNOY, as State Controller, Petitioner and Respondent, v. CALVIN PARDEE ERDMAN, Individually and as Co-executor, etc., et al., Objectors and Appellants (1968) 264 Cal. App. 2d 335