Abel

In a petition for writ of mandate, the individual plaintiffs sought to restrain Kenneth Cory, as State Controller, from terminating their terms of office as inheritance tax referees. Cory appeals from a summary judgment in favor of each of the individual plaintiffs.

Plaintiffs Hoek, Gerard, O’Connor, Sheppard, Abel, Frost, and Bletcher were appointed to their positions by former State Controller Houston Flournoy for four-year terms pursuant to Revenue and Taxation Code section 14771; their counties of jurisdiction and the expiration date of their terms of office are as follows:

In June 1975, Cory notified each plaintiff by letter that his position as inheritance tax referee was to terminate June 27, 1975. Cory informed plaintiffs that they were being removed from office pursuant to Revenue and Taxation Code section 14773. Shortly after delivery of the original termination notice, Carl D’Agostino, chief deputy controller, also advised each plaintiff by letter that the State Controller was exercising his right of removal pursuant to Revenue and Taxation Code section 14773; subdivision (b), and that the termination should not be interpreted as a negative reflection upon…