Potter v. Chambers
California Supreme Court
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.
1Dissent
WILBUR, J., Dissenting.
I dissent.
Melissa A. Potter died testate on November 30, 1916. On October 22, 1908, she made a gift to her son of property valued at $850,300. He took immediate possession of such estate but thereafter, during his mother’s life, paid to her the whole income therefrom. The trial court found as a fact that from and after said transfer the son had been the owner of and in the possession of the property conveyed to him by his mother; that the transfers to said son “were intended to take effect in possession and enjoyment after death, and were made in contemplation of death…
2Cases cited24 opinions
- In Re the Transfer Tax Upon the Estate of PellNew York Court of Appeals · 1902
- Estate of StanfordCalifornia Supreme Court · 1899
- In Re Estate of MillerCalifornia Supreme Court · 1921
- In Re Estate of FeltonCalifornia Supreme Court · 1917
- In Re Estate of BrixCalifornia Supreme Court · 1919
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