Hansen v. Henderson

This is an appeal from the decree settling the first account of the executor of the Last Will and Testament of Joseph Upham Pearson, deceased, and from the order for partial distribution. Particularly the appellant attacks that portion authorizing the executor to deduct the amount of the inheritance tax due the State of California, as well as the prorata share of the federal estate tax from the property which the executor proposed to distribute to said appellant Helen Hansen under the terms of the will.

The decedent by subparagraph (a) of paragraph third of his will dated December 10, 1941,…