Chambers v. Mumford
California Supreme Court
APPEAL from a judgment of the Superior Court of Los Angeles County. James C. Rives, Judge. Reversed. The facts are stated in the opinion of the court.
1Opinion of the CourtSloane, J.
This appeal involves the liability to an inheritance tax in the state of California of certain property interests passing to the defendant and appellant, Rose Skeel Mumford, under the last will of her deceased husband. Both the decedent and the appellant were at the time of the former’s death nonresidents of the state of California, having their domicile in New Jersey. The property interest involved consisted of a contractual interest held fqr the testator by trustees, also nonresidents of California, in the proceeds of a promissory note executed by a resident of California to the defendant,…
2Cases cited31 opinions
- Blackstone v. MillerSupreme Court of the United States · 1903
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- State v. DalrympleCourt of Appeals of Maryland · 1889
- In Re the Appraisal for Taxation of the Estate of HoudayerNew York Court of Appeals · 1896
- Frothingham v. ShawMassachusetts Supreme Judicial Court · 1899
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3Cited by13 opinions
- Waite v. WaiteCalifornia Supreme Court · 1972
- In Re Estate of LaytonCalifornia Supreme Court · 1933
- Milton H. Greene Archives, Inc. v. CMG Worldwide, Inc.District Court, C.D. California · 2008
- Westinghouse Electric & Manufacturing Co. v. County of Los AngelesCalifornia Supreme Court · 1922
- Handy v. First Interstate BankCalifornia Court of Appeal · 1993
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