Kuchel v. First Trust & Savings Bank of Pasadena

The State Controller has appealed from an order of the probate court of Los Angeles County exempting “the residue of [this] estate” from the payment of an inheritance tax. Appellant challenges the propriety of this exemption under section 6, subdivision (1) (b), of the Inheritance Tax Act of California (Stats. 1935, p. 1266; 3 Leering’s Gen. Laws, Act 8495), but the determinative factors of record herein do not sustain his position.

The case is submitted upon an “agreed statement on appeal.”

John D. Barter died testate on October 15, 1941, a resident of Los Angeles County. The residuary clause…