Spreckels v. State of California
California Court of Appeal
APPEAL from a judgment of the Superior Court of the City and County of San Francisco. Frank J. Murasky, Judge. The facts are stated in the opinion of the court.
1Opinion of the CourtHart, J.
Shortly prior to her death, Anna C. Spreckels, the mother of the plaintiffs, made to the latter gifts of certain corporate stock. The defendant claimed, as it still claims, that the gifts were made in contemplation of the death of the donor and to take effect after that event and that, therefore, the transfers were and are subject to taxation under and by virtue of the provisions of the statute known as the Inheritance Tax Law.
This action was instituted by the plaintiffs for the purpose of obtaining a decree quieting their title to the property involved in the said transfer as against the…
2Cases cited10 opinions
- State v. PabstWisconsin Supreme Court · 1909
- In Re Estate of ReynoldsCalifornia Supreme Court · 1915
- Reay v. ButlerCalifornia Supreme Court · 1892
- People v. KelleyIllinois Supreme Court · 1905
- Huston v. AndersonCalifornia Supreme Court · 1904
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3Cited by47 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Estate of MadisonCalifornia Supreme Court · 1945
- Shwab v. DoyleCourt of Appeals for the Sixth Circuit · 1920
- In Re Thompson's EstateUtah Supreme Court · 1927
- Commonwealth on Relation v. FenleyCourt of Appeals of Kentucky · 1920
42 more not listed; retrieve them via the Exa API.