Legal Opinion
Kuchel v. McCormack
California Court of Appeal
Decided May 31, 1951No. Civ. No. 18349PublishedCited by 2 opinions
1Opinion of the CourtWilson, J.
This is an appeal by the State Controller from an order sustaining objections to the report of the inheritance tax appraiser. The sole question for determination is whether the proceeds of an annuity contract paid on the death of the annuitant to her named beneficiary are exempt from inheritance tax by reason of the insurance exemption.
On January 6, 1930, decedent obtained from the Pacific Mutual Life Insurance Company of California a “Retirement Income Bond’’ which provided for the payment of an income to her of $100 a month commencing at age 65. Annual premiums of $590.40 were paid from…
2Cases cited9 opinions
- Helvering v. Le GierseSupreme Court of the United States · 1941
- County of Los Angeles v. FrisbieCalifornia Supreme Court · 1942
- California Physicians' Service v. GarrisonCalifornia Supreme Court · 1946
- Nelson v. DeanCalifornia Supreme Court · 1946
- Estate of Keller v. CommissionerSupreme Court of the United States · 1941
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3Cited by2 opinions
- Simson v. Burkart (In Re Simpson)Court of Appeals for the Ninth Circuit · 2009
- Estate of BarrCalifornia Court of Appeal · 1951