Trusts and Estates
Ca. Trs. & Estates Quarterly 2021, Volume 27, Issue 2
Content
- After Beckwith: An Update On the Interference With Inheritance Tort In California
- Chairs of Section Subcommittees
- Editorial Board
- From the Chair
- From the Editor-in-chief
- How To Invade Someone's Privacy 101
- Inside this Issue:
- Let's Get Digital! Esi In Trust and Estate Litigation, Part 1
- Tax Alert
- Tips of the Trade: New Standard For Appellate Review of Findings Supported By Clear and Convincing Evidence
- Weaponizing the Litigation Process - When Litigation Results In the Taking of Hostages
- Litigation Alert
LITIGATION ALERT
By Jeremiah J. Moffit, Esq.,* Catherine M. Swafford, Esq.,* Matthew R. Owens, Esq.,* and Courtney A. Sorensen, Esq.*
BOTH VOTING AND NON-VOTING SHARES OF A CORPORATION MUST BE CONSIDERED WHEN DETERMINING OWNERSHIP FOR PURPOSES OF EXCLUSION FROM PROPERTY TAX REASSESSMENT
Prang v. Amen (2020) 58 Cal.App.5th 246
The Second District Court of Appeal, in determining proportionate ownership interests in property for purposes of exclusion from property tax reassessment, held that both voting and non-voting shares of a corporation must be considered.