Legal Opinion

Kelly v. Woolsey

California Supreme Court

Decided January 26, 1918No. S. F. No. 6667PublishedCited by 20 opinions

The facts are stated in the opinion of the court. W. H. L. Hynes, U. S. Webb, Crosby & Richardson, Robert A. Waring, and J. C. Altman, for Appellant. J. A. Elston, and Fitzgerald, Abbott & Beardsley, for Respondents.

1Opinion of the CourtShaw, J.

The plaintiff appeals from certain parts of the judgment, and from an order denying his motion for a new trial.

The action was begun in September, 1909, to recover inheritance tax alleged to be due upon certain properties, transferred by Rosa M. Shattuck in her lifetime to the defendants. It is alleged that the transfers were made by said Rosa M. Shattuck, without valuable consideration, in contemplation of her death, and that they were intended to take effect in possession and enjoyment after her death. The transfers in question are the following: (1) A deed to Rosa M. Woolsey, dated August…

2Cases cited10 opinions

  1. Sneathen v. SneathenSupreme Court of Missouri · 1891
  2. State Street Trust Co. v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1911
  3. Estate of Lamb v. MorrowSupreme Court of Iowa · 1908
  4. People v. Estate of MoirIllinois Supreme Court · 1904
  5. Carr v. HowellCalifornia Supreme Court · 1908

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3Cited by20 opinions

  1. Estate of MadisonCalifornia Supreme Court · 1945
  2. Cleveland Trust Co. v. ScobieOhio Supreme Court · 1926
  3. Shwab v. DoyleCourt of Appeals for the Sixth Circuit · 1920
  4. Smith v. LombardCalifornia Supreme Court · 1927
  5. Kirkwood v. Bank of America National Trust & Savings Ass'nCalifornia Supreme Court · 1954

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