Trusts & Estates Bulletin

A Compendium of Recent Cases

  Brought to you by LACBA's Trusts & Estates Section  *  Volume II, Number 6  *  October 2006  *     Contact Us  *   Join the T & E Section  *   Archived Issues


Trusts & Estates Bulletin is published monthly by the Trusts & Estates Section of the Los Angeles County Bar Association (LACBA).

David C. Nelson,
Loeb & Loeb LLP, Editor


(Cases appear in chronological order, with the oldest cases appearing first.) 

-Real Property-
Where an income beneficiary of real property held by a testamentary trust died and was succeeded by another income beneficiary, there was a change in ownership under Proposition 13--thereby allowing the property to be reassessed at its current market value for property tax purposes--because the beneficiary’s death caused a transfer of the property’s primary economic value to the successor beneficiary, who acquired a present beneficial interest in the property.
Reilly v. City and County of San Francisco - filed August 29, 2006, First District, Div. Three
Cite as 2006 SOS 4623
Full text 

-Civil Procedure-
Order adjudging former trustee to be in direct contempt of court for failure to sign document as previously ordered by the court was invalid where it failed to mention previous order.
In re Ringgold - filed September 8, 2006, Second District, Div. Five
Cite as 2006 SOS 4849
Full text