County Nat. Bank & Trust Co. v. Helvering

MILLER, Associate Justice.

Ralph Isham, the taxpayer, was the father and sole devisee and legatee under the will of Albert Keep Isham, who died a resident of Santa Barbara, California, on November 8, 1931. The son’s will was admitted to probate on December 7, 1931, in the Superior Court of the State of California in and for the County of Santa Barbara. The administrator’s final account and report and petition for final distribution were filed on November 24, 1933. On December 4, 1933, the court entered its decree of settlement of accounts and final distribution; whereupon all remaining assets…