ESTATE OF WILLIAM GILBERT WALKER

August 17, 2026 Dept. 9 Probate Tentative Rulings

10. 25PR0355 ESTATE OF WILLIAM GILBERT WALKER FINAL DISTRIBUTION HEARING

ON THE COURT'S OWN MOTION DUE TO LACK OF JUDICIAL COVERAGE, THE COURT WILL HEAR THIS MATTER ON SEPTEMBER 21, 2026, AT 8:30 A.M. IN DEPARTMENT NINE. THERE WILL BE NO HEARING ON AUGUST 17, 2026. Letters of Administration were issued on February 2, 2026, granting Petitioner full authority under the Independent Administration of Estates Act.

A Final Inventory and Appraisal was filed on August 12, 2026. The Inventory and Appraisal is silent as to whether the requirements of Revenue and Taxation Code section 480 have been complied with.

Waivers of Account were executed by all the heirs entitled to distributions under the estate. No Waivers of Notice have been executed.

Proof of Service of Notice of the hearing on the Petition has not been filed. Robert Walker and Thomas Walker filed requests for special notice in this proceeding.

The proposed distribution of the estate includes 7/8th to Petitioner and 1/8th to Robert Michael Walker.

Per Local Rule 10.07.12 Petitions for final distribution must include a report of the following: 1. That no federal or California estate taxes are payable or that they have been paid; 2. That income taxes and all other taxes (e.g. supplemental real property taxes or personal property taxes, if any, have been paid or otherwise provided for. If estate taxes are payable or paid: 1) the petition shall set forth whether said taxes were prorated pursuant to Probate Code section 20100, et seq., or the provisions of the will; and 2) the petition must reflect whether or not there are non-probate assets includable in the gross estate for estate tax purposes. Petitioner confirms that no federal or California estate taxes are payable, nor are any California or federal income or personal property taxes payable. The Petition requests:

1. The administration of the estate be brought to a close; 2. All acts and proceedings of Petitioner as Administrator be confirmed and approved; 3. Petitioner be authorized and directed to pay to George Cilley $15,028.98 as statutory compensation for services to Petitioner and to the estate;

August 17, 2026 Dept. 9 Probate Tentative Rulings

4. Petitioner be authorized to retain $5,000 in cash for closing expenses of administration and to deliver the unused part to the beneficiaries of the estate, as set forth in the petition, without further court order, after the closing expenses have been paid; 5. Distribution of the estate in Petitioner's hands and any other property of the decedent or the estate not now known or discovered that may belong to the estate or in which the decedent or the estate may have any interest be made to the persons entitled to it, as set forth in the petition; and 6. Upon filing of receipts and the Ex Parte Petition for Discharge, Petition may be discharged and released from all liability that may be incurred thereafter.

TENTATIVE RULING #10: APPEARANCES ARE REQUIRED AT 8:30 A.M. ON MONDAY, SEPTEMBER 21, 2026, IN DEPARTMENT NINE. A STATUS OF ADMINISTRATION HEARING IS SET FOR 8:30 A.M. ON MONDAY, AUGUST 16, 2027, IN DEPARTMENT NINE. PETITIONER OR COUNSEL ARE ORDERED TO PERSONALLY APPEAR, OR FILE A STATUS UPDATE WITH THE COURT AT LEAST TWO WEEKS BEFORE THAT HEARING. IF A PARTY OR PARTIES WISH TO APPEAR BY ZOOM, PLEASE CONTACT THE COURT AT (530) 621-5867 AND MEETING INFORMATION WILL BE PROVIDED.

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