In Re the Estate of Frees
California Supreme Court
APPEAL from a judgment of the Superior Court of San Diego County. C. N. Andrews, Judge. Reversed. The facts are stated in the opinion of the court.
1Opinion of the CourtWilbur, J.
This is an appeal by the controller of the state from an order fixing inheritance taxes. The question involved is as to the exemption of the wife’s interest in community property under the Inheritance Tax Act of 1917 (Stats. 1917, p. 880), in effect at the time of the death of the decedent, which occurred May 28, 1920.
The deceased left property appraised by the inheritance tax appraiser at $1,526,858.76.
The inheritance tax appraiser in his report had fixed a tax upon the widow’s interest of $91,506.18, said amount being estimated upon $933,301.47, appraised as follows: Bequest, $100,000;…
2Cases cited16 opinions
- Spreckels v. SpreckelsCalifornia Supreme Court · 1897
- Pignaz v. BurnettCalifornia Supreme Court · 1897
- Willcox v. EdwardsCalifornia Supreme Court · 1912
- Estate of ArmsCalifornia Supreme Court · 1921
- In Re Estate of NiccollsCalifornia Supreme Court · 1912
11 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Evangelatos v. Superior CourtCalifornia Supreme Court · 1988
- Tomaier v. TomaierCalifornia Supreme Court · 1944
- Cook v. MasseyIdaho Supreme Court · 1923
- Kuchel v. MillerCalifornia Supreme Court · 1947
- Estate of ThorntonCalifornia Supreme Court · 1934
37 more not listed; retrieve them via the Exa API.