Legal Opinion

Chambers v. Hathaway

California Supreme Court

Decided September 16, 1921No. L. A. No. 6183PublishedCited by 22 opinions

APPEAL from a judgment of the Superior Court of Los Angeles County. James C. Rives, Judge. Reversed. The facts are stated in the opinion of the court.

1Opinion of the CourtShaw, J.

This is a proceeding by the state controller, under the Inheritance Tax Act, for the collection of inheritance tax alleged to be due upon the estate of Frederick N. Finney, deceased. Julia A. Hathaway is interested in said estate as one of the executors of the will of said decedent under an appointment by the court of probate in the state of Wisconsin, and also as a beneficiary under his will. She alone has appealed from the decree of the court below in favor of the controller.

The complaint alleges that Finney died the owner of notes, bonds, and stocks of the value of one hundred and…

2Cited by22 opinions

  1. Dorrance's EstateSupreme Court of Pennsylvania · 1932
  2. Kirkwood v. RowellCalifornia Court of Appeal · 1955
  3. Cavanagh v. CommissionerUnited States Board of Tax Appeals · 1940
  4. In Re Marriage of LeffCalifornia Court of Appeal · 1972
  5. Marshall v. CommissionerUnited States Board of Tax Appeals · 1940

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