Cory

Cory v. Kirby

Good Law
130 Cal. Rptr. 691·1976 Cal. App. LEXIS 1643·59 Cal. App. 3d 288
Court of Appeal of CaliforniaJune 18, 1976Civ. No. 47308California1,187 words

Opinion

Lead Opinion

Dunn, J.

Afton Kirby appeals from an order fixing inheritance tax, and from an order denying her objections to report of inheritance tax referee, 1 made in the matter of the estate of her deceased husband, Josh Kirby. Only the order fixing inheritance tax is appealable. (Prob. Code, § 1240; Estate of Johnston (1970) 12 Cal.App.3d 855, 858 [ 91 Cal.Rptr. 116 ].) Accordingly, the purported appeal from the order denying objections to report of inheritance tax referee is dismissed.

*290 The record shows: in 1965 Josh and Afton were married; in 1966 Josh was injured in an accident and filed a personal injury action; in December 1968 the action was tried and judgment for $460,000 was entered in favor of Josh; pending a possible appeal from the judgment, he settled his claim for $230,000, which sum was paid to him on January 17, 1969; Josh died in August 1970; his will (admitted to probate) bequeathed the residue of his estate to Afton, his surviving spouse; the report of an inheritance tax referee determined that the residue of the estate ($93,930.85) and an inter vivos gift ($57,350) to Afton from Josh were subject to an inheritance tax of $5,942.38 because the residue and the gift…

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