California Court of Appeal

Reset A A Font size: Print

Estate of Claeyssens, B197307

In a case involving estate or inheritance tax, an order denying an executrix's petition to refund fees imposed pursuant to Government Code sections 26827 and 68087 is reversed as: 1) to the extent that these statutes authorize the fee, they were enacted in violation of the state constitution and are of no force or effect; and 2) Proposition 6 (Rev. and Tax. Code section 13301), coupled with article II section 10 of California Constitution provide that the Legislature alone may not impose an estate or inheritance tax.

Appellate Information

  • Decided 03/27/2008
  • Published 03/27/2008


  • YEGAN, J.


  • California Court of Appeal


  • For Appellant:
  • John Gherini, San Francisco, for Petitioner and Appellant.

  • For Appellees:
  • 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.
Copied to clipboard