In re Estate of Gordon
Superior Court of California, County of San Francisco
Joseph Gordon died February 11, 1897, or twenty-six days before the enactment of March 9, 1897, amending the collateral inheritance tax statute, went into effect. He left a will disposing of all his estate, and giving it all to his niece, excepting only $14,500 in pecuniary legacies to other collateral relatives and $1,400 in several small legacies to charities.
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Joseph Gordon died February 11, 1897, or twenty-six days before the enactment of March 9, 1897, amending the collateral inheritance tax statute, went into effect. He left a will disposing of all his estate, and giving it all to his niece, excepting only $14,500 in pecuniary legacies to other collateral relatives and $1,400 in several small legacies to charities. The administration of his estate was commenced by the filing of his will on the nineteenth day of February, 1897, and in the course of the administration the county treasurer, in discharge of what he deemed to be his duty under the…
1Opinion of the CourtCoffey, J.
1. The first contention made on behalf of the treasurer in support of his application now before the court is that the statute of limitations does not bind the state with regard to the collection of the collateral inheritance tax; and in support of this he cites several authorities, all of which have been carefully examined and considered by the court.
The language of the statute upon which reliance is placed to obviate or avoid this defense is as follows: “All administrators, executors and trustees shall be liable for any and all such taxes until the same shall have been paid as hereinafter…
2Cases cited17 opinions
- Speidel v. HenriciSupreme Court of the United States · 1887
- In Re the Appraisal for Taxation, Under the Act in Relation to Taxable Transfers of Property, of the Estate of GouldNew York Court of Appeals · 1898
- Clarke v. Boorman's ExecutorsSupreme Court of the United States · 1874
- Luco v. De ToroCalifornia Supreme Court · 1891
- Raymond v. SimonsonIndiana Supreme Court · 1835
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