Estate of Cox
Opinion
Opinion
Myron Siedorf, Walter H. Miller and Phyllis Kelly Fairbanks for Contestant and Appellant.
Provence & Provence and Charles B. Provence for Objectors and Respondents.
Ortlieb & Moats and Martin Ortlieb for Petitioner and Respondent.
OPINION
WHELAN, J.
The State Controller of California, Houston I. Flournoy (Controller) has appealed from each of two orders fixing inheritance taxes in the respective estates of Fred M. Cox (Fred) and Frances L. Cox (Frances); he has appealed also from an order made in proceedings consolidated for trial in each of the two estates, which are denominated petitions to determine interests in the estates. All matters have been consolidated for the purposes of appeal.
A motion made to dismiss the appeals from the order determining interests in the estates was denied.
Fred was the second husband of Frances; by her first marriage she had one child, Kenneth Duncan (Kenneth), who married Patricia, now Patricia Duncan Snyder, on April 24, 1955. Patricia obtained a final decree of divorce from Kenneth in 1965. [1] One child, Brett Duncan (Brett) was born of that marriage on April 6, 1956.
Iva Wells (Iva) was the mother of Frances, and of Ralph Gordon Wells,…