Pauson v. Chambers
California Supreme Court
„ APPEAL from an order of the Superior Court of the City and County of San Francisco fixing an inheritance tax. John T. Nourse, Judge. Affirmed. The facts are stated in the opinion of the court.
1Opinion of the CourtWilbur, J.
This is an appeal from an order of the superior court fixing an inheritance tax upon certain property transferred by the deceased, Frank Pauson, upon the ground that such transfer was made in contemplation of death. At the time of the transfer the decedent was seventy-eight years of age and in vigorous health. He consulted an attorney, stating to the attorney that it was his intention to transfer all his property to a corporation to be organized under the name of Frank Pauson & Sons. Pursuant to this intention such corporation was organized, the deceased transferred to it about six hundred…
2Cases cited10 opinions
- In Re the Appraisal for Taxation of a Portion of the Estate of SeamanNew York Court of Appeals · 1895
- Spreckels v. State of CaliforniaCalifornia Court of Appeal · 1916
- In re Estate of HaasCalifornia Supreme Court · 1893
- In Re Estate of ReynoldsCalifornia Supreme Court · 1915
- State v. EbelingWisconsin Supreme Court · 1919
5 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- United States v. WellsSupreme Court of the United States · 1931
- In Re Thompson's EstateUtah Supreme Court · 1927
- Chambers v. LarrondeCalifornia Supreme Court · 1925
- Daum v. Inheritance Tax CommissionSupreme Court of Kansas · 1932
- In Re Estate of SnyderCalifornia Court of Appeal · 1925
8 more not listed; retrieve them via the Exa API.