In Re Estate of Timken
California Supreme Court
The facts are stated in the opinion of the court. U. S. Webb, Attorney-General, and H. S. Utley, District Attorney, for Appellant.
1Opinion of the CourtSloss, J.
Appeal by the state from an order fixing the amount of inheritance tax payable on certain legacies and devises.
By the will of Henry Timken, five thousand dollars was given to Cord Ringen, a nephew of the decedent, and the residue of the estate to the testator's five children in equal shares.
After determining that the net value of the interest passing to each child was $63,736.40, the court deducted from such amount the exemption of four thousand dollars, and computed the tax on the balance of $59,736.40 as follows:
Tax on $25,000.00 at 1 %................$250.00
Tax on $25,000.00 at…
2Cases cited1 opinion
- In Re Estate of BullCalifornia Supreme Court · 1908
3Cited by13 opinions
- Potter v. ChambersCalifornia Supreme Court · 1922
- Estate of SteehlerCalifornia Supreme Court · 1925
- In re the Estate of BoutinSupreme Court of Minnesota · 1921
- Padden v. ThatcherWashington Supreme Court · 1921
- Duerrwaechter v. Wisconsin Tax CommissionWisconsin Supreme Court · 1925
8 more not listed; retrieve them via the Exa API.