Kuchel v. Miller

This is an appeal by the Controller of the State of California from an order fixing the inheritance tax due herein. Appellant challenges the propriety of the probate court’s allowance of a “community exemption” in favor of respondent with respect to certain real property. His position is well taken under the provisions of the Inheritance Tax Act of 1935 (Stats. 1935, ch. 358, p. 1266), in effect at the time of the death of the deceased, as the pertinent language in dispute will be hereinafter discussed and construed.

There is no controversy as to the facts. Prior to 1921, the decedent, Ralph…