Flournoy v. Sabol

Brodie D. Sabol is the widow of George J. Sabol, deceased. At the time of his death they owned property as joint tenants of quasi-community property origin, i.e., property acquired by a husband and wife while domiciled outside the State of California which would have been community property had they been domiciled in this state at the time of acquisition. (Gen. see Rev. & Tax. Code, §15300; Prob. Code, § 201.5.) The inheritance tax appraiser reported an inheritance tax based on one-half of the property pursuant to Revenue and Taxation Code section 13672. The court approved the report and…