Legal Opinion
Seattle First National Bank v. Bank of California, N.A.
Washington Supreme Court
Decided April 12, 1951No. 31517PublishedCited by 12 opinions
1Opinion of the CourtHamley, J.
— The primary question presented on this appeal is whether, with respect to a person who died on August 15, 1946, Federal estate taxes, measured by the entire value of the community estate, should be chargeable as an expense of administration against the entire community estate, or only against the one-half interest of the decedent.
The decedent, George Y. Heringer, and Myrtle Cass Heringer intermarried on December 27, 1927. On July 9, 1946, Heringer executed his will in which he recited, in effect, that his entire estate consisted of his separate property, there being no community property;…
2Cases cited8 opinions
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
- Bromley v. McCaughnSupreme Court of the United States · 1929
- Fernandez v. WienerSupreme Court of the United States · 1946
- Seattle-First National Bank v. MacOmberWashington Supreme Court · 1949
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- State Ex Rel. Flowers v. Department of Health & Social ServicesWisconsin Supreme Court · 1978
- Potlatch No. 1 Federal Credit Union v. KennedyWashington Supreme Court · 1969
- Dennis J. Britt, Trustee of Frank James Damson, Bankrupt v. Alice J. DamsonCourt of Appeals for the Ninth Circuit · 1964
- In Re Gallagher's WillNew Mexico Supreme Court · 1953
- Carpenter v. CarpenterSupreme Court of Missouri · 1954
7 more not listed; retrieve them via the Exa API.