Rogers v. Cranston

Respondent, a doctor of medicine, moved his family from Ohio to California in 1955. He brought certain funds with him, representing his earnings in Ohio. The parties agree that these earnings were earned during his marriage; *103therefore they were "quasi-community property” as defined in Revenue and Taxation Code, section 15300. These funds were his separate property under the law of Ohio. In California he used them to purchase various parcels of real property and placed title in joint tenancy between himself and his wife who furnished no part of the consideration. She died on July 23, 1964.…