Legal Opinion

Potter v. Chambers

California Supreme Court

Decided February 2, 1922No. S. F. No. 9452PublishedCited by 80 opinions

APPEAL from an order of the Superior Court of the City and County of San Francisco, fixing amount of inheritance tax. John T. Nourse and Frank H. Dunne, Judges. The facts are stated in the opinion of the court.

1Opinion of the CourtShaw, C. J.

Jesse S. L. Potter, a son of the deceased, Melissa A. Potter, appeals from an order of the superior court fixing the amount due from him under the inheritance tax law, upon the property received by him under the will of the decedent and upon certain property transferred to him by the decedent prior to her death. The ease involves the question of the rates of computation of inheritance tax upon the valuations of the property given at the death of the decedent and that given prior to her death, respectively.

Melissa A. Potter died testate on November 30, 1916. By her will she gave to Jesse S. L.…

2Cases cited37 opinions

  1. Bacon v. BaconCalifornia Supreme Court · 1907
  2. In Re Estate of BlakeCalifornia Supreme Court · 1910
  3. In Re the Appraisal for Taxation of a Portion of the Estate of SeamanNew York Court of Appeals · 1895
  4. Hi-Voltage Wire Works, Inc. v. City of San JoseCalifornia Supreme Court · 2000
  5. Estate of StanfordCalifornia Supreme Court · 1899

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3Cited by80 opinions

  1. Warner Lambert Co. v. Tribunal SuperiorSupreme Court of Puerto Rico · 1973
  2. DiGenova v. State Board of EducationCalifornia Supreme Court · 1962
  3. California Redevelopment Ass'n v. MatosantosCalifornia Supreme Court · 2011
  4. Buckley v. ChadwickCalifornia Supreme Court · 1955
  5. California Employment Stabilization Commission v. PayneCalifornia Supreme Court · 1947

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