CALIFORNIA
v.
TEXAS ET AL.
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California sought to establish the domicile of Howard R. Hughes, Jr. at his death for state death taxation purposes, and the Supreme Court granted dismissal of multiple defendants from the action pursuant to stipulation agreements, with the remaining defendants bound by the Court's final judgment on the domicile issue.
[1] A court may dismiss defendants from an action upon the parties' agreement and the recommendation of a Special Master.
[2] Parties may agree to be bound by a final judgment on a specific issue, such as domicile for state death taxation purposes, as a condition of dismissal.
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Plaintiff having submitted a Notice of Dismissal of Certain Defendants, dated August 12, 1982, and a Notice of Dismissal of an Additional Defendant, dated December 9, 1982, and all par ties having informed the Special Master that they do not oppose the dismissal of the defendants named in the Notices of Dismissal referred to, and the Special Master having recommended said dismissal by letter dated January 3, 1983, it is ordered that defendants William Rice Lummis, individually; Howard Hughes Gano; Doris Gano Wallace; Annette Gano Gragg; Janet Houstoun Davis; Aileen Lummis Russell; Annette Gano Lummis Neff; Frederick Rice Lummis; Sarah Houstoun Lindsey; Mrs. William Kent Gano, Executrix of the Estate of William Kent Gano; John McIntosh Houstoun; Margot Houstoun (Ritchie); James Wilkin Houstoun; Richard Alexander Houstoun; Southern National Bank of Houston, Independent Executor of the Estate of James Patrick Houstoun, Jr.; George Neff, Executor of the Estate of Annette Gano Lummis; Summa Corp.; Barbara Cameron; Elspeth Depould; Agnes Roberts; and Richard C. Gano, individually and as California General Administrator of the Estate of Howard R. Hughes, Jr., are dismissed from this action on the terms and conditions set forth in the Stipulation attached as Exhibit “A” to the Notice of Dismissal of Certain Defendants dated August 12, 1982, said Stipulation providing, inter alia, that each of said defendants (other than Summa Corp.) will be bound by a final judgment of this Court on the issue of domicile at death of Howard R. Hughes, Jr., for state death taxation purposes. [For earlier order herein, see, e. g., ante, p. 1083.]