Estate of Gibson

139 Cal.App.3d 733 (1983) 189 Cal. Rptr. 201 Estate of HOWARD GIBSON, Deceased.

KENNETH CORY, as State Controller, Petitioner and Respondent,

v.

HELEN BIRD et al., Objectors and Appellants.

Docket No. AO19492. Court of Appeals of California, First District, Division Two.

February 7, 1983. [734] COUNSEL

Clyde D. Bird, Jr., for Objectors and Appellants.

Ralph L. Isaacs, Carl A. Gonser, Albert J. Horn, Penelope C. Greenberg and Carr, McClellan, Ingersoll, Thompson & Horn as Amici Curiae on behalf of Objectors and Appellants.

Myron Siedorf, Robert G. Harvey and Edgar Sanderson for Petitioner and Respondent.

OPINION

SMITH, J.

This is an appeal from an order fixing inheritance tax.

The referee and trial court applied the law in effect before Propositions 5 and 6, which have the effect of repealing the gift and inheritance tax, were passed at the June 8, 1982 statewide election.[1]

[735] The decedent died on March 13, 1982. If the retroactivity provision of Proposition 5 had been applied, the tax would have been $6,171. Instead, under prior law, the court fixed it at $20,732.

The issues presented by this appeal concern the construction and constitutionality of Propositions 5 and 6.

Appellant maintains that: 1) Propositions 5 and 6 can be fully harmonized, and the retroactivity provision of Proposition 5 can be given effect; 2) Proposition 5, insofar as it applies to deaths which occurred prior to its enactment, does