Legal Opinion
Estate of Rath
California Supreme Court
Decided December 21, 1937No. L. A. 15879PublishedCited by 74 opinions
1Opinion of the CourtSeawell, J.
This appeal is from an order fixing the amount of inheritance taxes to be paid upon devises made by the will of William A. Rath, deceased, to appellants, Kenyon Tudor Fay and Sheldon Paige Fay. Appellants are the nephews of Nellie Fay Rath, predeceased wife of the decedent.
On June 27, 1934, Mr. and Mrs. Rath entered into a written agreement whereby Mrs. Rath agreed to will four parcels of real property owned by her as her separate property to her husband in the event he survived her. Mr. Rath, in turn, agreed that he would make a will devising said property “or such portion thereof as has not…
2Cases cited35 opinions
- Trustees of Amherst College v. RitchNew York Court of Appeals · 1897
- Owens v. McNallyCalifornia Supreme Court · 1896
- In Re the Appraisal for Taxation, Under the Act in Relation to Taxable Transfers of Property, of the Estate of GouldNew York Court of Appeals · 1898
- McCabe v. HealyCalifornia Supreme Court · 1902
- In Re Estate of MillerCalifornia Supreme Court · 1921
30 more not listed; retrieve them via the Exa API.
3Cited by74 opinions
- Peterson Marital Trust v. CommissionerUnited States Tax Court · 1994
- Sears v. RuleCalifornia Supreme Court · 1945
- Estate of RadovichCalifornia Supreme Court · 1957
- Sonnicksen v. SonnicksenCalifornia Court of Appeal · 1941
- Kirkwood v. Bank of America National Trust & Savings Ass'nCalifornia Supreme Court · 1954
69 more not listed; retrieve them via the Exa API.