Shriver v. Kuchel
California Court of Appeal
1Opinion of the Court
VALLÉE, J.
Plaintiff, William Henry Clay Shriver, brought this action for declaratory relief against the State Controller. He seeks a declaration as to whether he, as a transferee of property made to him during the lifetime of S. C. Clay Shriver, is liable to the State of California for interest on inheritance taxes.
S. C. Clay Shriver died on June 14, 1947. On December 1, 1947, the State Controller filed a petition (LBC 14374) for determination of inheritance tax. The petition alleged: Shriver was a resident of Los Angeles at the date of his death • he was, prior to his death, the owner of…
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- Armstrong v. Sacramento Valley R. Co.California Supreme Court · 1919
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