In Re Estate of Reynolds
California Supreme Court
APPEAL from an order of the Superior Court of Riverside County imposing an inheritance tax upon property disposed of by a deceased person during his lifetime. P. E. Densmore, Judge. The facts are stated in the opinion of the court.
1Opinion of the CourtHenshaw, J.
This appeal is from the decree of the court in probate imposing an inheritance tax upon property disposed of by the deceased during his lifetime.
By the Inheritance Tax Act (Stats. 1911, p. 713) a tax is imposed upon the transfer of any property, real, personal, or mixed (sec. 1, sub. 3) : “When the transfer is of property made by a resident, or by a nonresident, when such nonresident’s property is within this state, by deed, grant, bargain, sale, assignment, or gift, made without valuable and adequate consideration in contemplation of the death of the grantor, vendor, assignor, or donor, or…
2Cases cited1 opinion
- In re the Estate of PriceNew York Surrogate's Court · 1909
3Cited by32 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Shwab v. DoyleCourt of Appeals for the Sixth Circuit · 1920
- In Re Estate of FeltonCalifornia Supreme Court · 1917
- Spreckels v. State of CaliforniaCalifornia Court of Appeal · 1916
- In Re Estate of BrixCalifornia Supreme Court · 1919
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