In Re Estate of Brix
California Supreme Court
APPEAL from an order of the Superior Court of Fresno County declaring transfer of property not subject to inheritance tax. H. Z. Austin, Judge. The facts are stated in the opinion of the court.
1Opinion of the CourtShaw, J.
This is an appeal by the state controller from an order declaring that a transfer of certain property made by the decedent, Herman Hugo Brix, in his lifetime, is not subject to an inheritance tax.
The transfers were made in the year 1913, and Brix at that time was about forty-eight years of age and in good health. He and his wife, Helena S. Brix, had been married more than twenty years before the transfers and had accumulated a large amount of community property, real and personal. They had three children, Emma M. Brix, who was bom November 17, 1893, and two other children, Carl H. Brix and…
2Cases cited18 opinions
- In re the Estate of BurdickCalifornia Supreme Court · 1896
- Spreckels v. SpreckelsCalifornia Supreme Court · 1916
- De Godey v. GodeyCalifornia Supreme Court · 1870
- In Re Estate of FeltonCalifornia Supreme Court · 1917
- Kirschner v. DietrichCalifornia Supreme Court · 1895
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3Cited by46 opinions
- Adams v. AdamsCalifornia Supreme Court · 1947
- Taylor v. TaylorCalifornia Supreme Court · 1923
- Potter v. ChambersCalifornia Supreme Court · 1922
- Blethen v. Pacific Mutual Life InsuranceCalifornia Supreme Court · 1926
- Stewart v. StewartCalifornia Supreme Court · 1926
41 more not listed; retrieve them via the Exa API.