- Ag Docket
(state law allowing collection of filing fees and surcharges for estate claims held unconstitutional; “pick-up” tax amounted to an unconstitutional estate or inheritance tax masquerading as a graduated probate court user or filing fee; in CA, legislature, acting alone, cannot impose an inheritance or estate tax; in this case, calling a $74,762 filing fee a “court user fee” disingenuous).
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