Lewis v. Flournoy

The State Controller appeals from an order of the trial court which held that the estate of Ada F. Lewis, also known as Ada Fannie Lewis or Ada Read Lewis (decedent) , owed no inheritance tax on various inter vivos transactions involving property or the proceeds thereof which passed to the decedent under the will of her husband, Thomas Benton Lewis (husband), who predeceased her.

The stipulated facts are: The decedent died on February 21, 1965. Her husband died on May 3, 1918, leaving a will. Decedent and her two sons were named executors and the will was duly probated in Santa Barbara. The…