Riley v. Havens

These cases, presenting precisely the same questions of law, have been consolidated by the stipulations of the parties thereto, and are presented as one proceeding.

The actions were brought by the petitioner in his official capacity as state controller.

The appeals are taken by respondents and appellants, adult children of Elizabeth H. Havens, deceased, from judgments holding each respectively liable to the state for an inheritance transfer tax due upon certain shares of the capital stock of the M. K. Blake Estate Company, a corporation, the certificates of which were indorsed, transferred, and…