McDougald v. First Federal Trust Co.
California Supreme Court
The facts are stated in the opinion of the court. Charles S. Wheeler, Charles S. Wheeler, Jr., and J. C. McKinstry for Appellants.
1Opinion of the CourtWilbur, J.
This proceeding was instituted by the treasurer of the city and county of San Francisco for the purpose of having an inheritance tax fixed upon the community property interests of Emma Shafter Howard in the estate of her husband, Charles Webb Howard. The property was appraised at $302,565.85 and the tax fixed under the law of 1905 at $6,589.14. The husband died July 17, 1908. [1] As it is well settled that the community property going to the wife upon the death of the husband is taxable as an inheritance under our laws (Estate of Moffitt, 153 Cal. 359, [20 L. R. A. (N. S.) 207, 95 Pac. 653,…
2Cases cited3 opinions
- Estate of StanfordCalifornia Supreme Court · 1899
- In Re Estate of MoffittCalifornia Supreme Court · 1908
- Dargie v. PattersonCalifornia Supreme Court · 1917
3Cited by8 opinions
- Blethen v. Pacific Mutual Life InsuranceCalifornia Supreme Court · 1926
- Riley v. GordonCalifornia Court of Appeal · 1934
- Field v. Bank of America National Trust & Savings Ass'nCalifornia Court of Appeal · 1950
- Sadie Katz v. United StatesCourt of Appeals for the Ninth Circuit · 1967
- Fish v. CommissionerUnited States Board of Tax Appeals · 1933
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