Kirkwood v. Bank of America , 43 Cal.2d 333 [S. F. No. 18436. In Bank. Aug. 17, 1954.] ROBERT C. KIRKWOOD, as State Controller, Respondent, v. BANK OF AMERICA NATIONAL TRUST AND SAVINGS ASSOCIATION (a Corporation), as Trustee, Appellant. COUNSEL George H. Koster and Bayley Kohlmeier for Appellant. James W. Hickey, Chief Inheritance Tax Attorney, […]