Estate of Schley
California Court of Appeal
1Opinion of the Court
Opinion
WHITE, P. J.
The question presented is whether a widow’s pension benefits are subject to state inheritance tax.
Lewis D. Schley was vice president and general manager of Pacific Fruit Express Company when he retired on December 31, 1973, with 47 years and 11 months of service credited towards his retirement benefits. Upon his retirement, the company approved a pension of $1,742.80 a month and also approved a widow’s allowance of $871.40 a month for his wife, Fay Schley, effective with the death of Mr. Schley should he predecease her, such widow’s allowance to continue during her life or…
2Cases cited9 opinions
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- In Re Marriage of BrownCalifornia Supreme Court · 1976
- Brown v. BrownCalifornia Supreme Court · 1976
- Dryden v. Board of Pension CommissionersCalifornia Supreme Court · 1936
- Kirkwood v. SimpsonCalifornia Supreme Court · 1954
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3Cited by5 opinions
- Delwood C. Collins v. Manuel Marina-MartinezCourt of Appeals for the First Circuit · 1990
- Estate of AllenCalifornia Court of Appeal · 1980
- Estate of AustinCalifornia Court of Appeal · 1988
- Cory v. MorrisonCalifornia Court of Appeal · 1982
- Estate of MorrisonCalifornia Court of Appeal · 1982