L. A. No. 24036
47 Cal. 2d 290; 303 P.2d 745; 1956
An estate was required to use the statutory executor's commission in effect at the decedent's death for an inheritance tax deduction although a revised rate would have resulted in a lower tax.
Carter, Jesse W., "Estate of Skinker [DISSENT]" (1956). Jesse Carter Opinions. Paper 119.