Kuchel v. Wells Fargo Bank

The ease is one of statutory construction. The issue is the interpretation of section 13842 of the Revenue and Taxation Code exempting from state inheritance tax property transferred to local and foreign charitable institutions. The appeal is heard on an agreed statement.

Josephine Bendheim died testate on June 13, 1947, a resident of Santa Ciará County. Her will contained among other provisions the following: “Thirteenth: I give, devise and bequeath unto Wells Fargo Bank & Union Trust Co., two-ninths (2/9ths) of the said rest, residue and remainder of any and all property of which I may die…