Colonial-American National Bank v. Commonwealth

In the year 1911, Carrie A. Claytor, wife of M. H. Clay-tor, both of whom were, at that time, residents of the city of Roanoke, Va., acquired valuable real estate located in the city, by deed from the Globe Realty Company, Inc., of which her husband, M. H. Claytor, was president. Mrs. Claytor, under the terms of the deed, took a life estate in the property with remainder to the children of Carrie A. and M. H. Claytor. The Claytors, parents and children, afterwards moved to California and became residents of that State, except a son, Edwin E. Claytor, who appears *489to have become a resident of…