In Re Estate of Miller
California Supreme Court
The facts are stated in the opinion of the court. U. S. Webb, Attorney-General, Matthew Brady, District Attorney, Robert A. Waring, Inheritance Tax Attorney, H. C. Lucas, Assistant Inheritance Tax Attorney, and Hartley F. Peart for Appellants.
1Opinion of the CourtOlney, J.
This is an appeal by the state and the state controller, in whose charge is the matter of collecting inheritance taxes, from a portion of a common order and judgment, entered in three different proceedings, determining and fixing the inheritance taxes payable upon the death of one Henry Miller. Miller was a resident of California and died, testate, October 14, 1916. On April 17, 1913, he had executed a deed of trust to Nellie Miller Nickel and J. Leroy Nickel, assigning to them, as trustees, approximately one hundred and twenty thousand shares of the capital stock of Miller and Lux Company, a…
2Cases cited21 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- In Re the Estate of GihonNew York Court of Appeals · 1902
- Kennedy v. McDougalCalifornia Supreme Court · 1910
- In Re Estate of FeltonCalifornia Supreme Court · 1917
- People v. PasfieldIllinois Supreme Court · 1918
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3Cited by53 opinions
- Frick v. PennsylvaniaSupreme Court of the United States · 1925
- Stebbins v. RileySupreme Court of the United States · 1925
- Frick Et Al. v. PennsylvaniaSupreme Court of the United States · 1925
- Estate of MadisonCalifornia Supreme Court · 1945
- Potter v. ChambersCalifornia Supreme Court · 1922
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