Legal Opinion
Rily v. Mannon
California Court of Appeal
Decided November 1, 1944No. Civ. No. 7057PublishedCited by 1 opinion
1Opinion of the CourtThompson, J.
The State Controller has appealed from an order of the Probate Court of Lake County exempting Helen Lathrop Belknap, the divorced wife of John Belknap, deceased, from payment of inheritance taxes on annuity bonds costing $20,000 to secure the payment to her of stipulated *646monthly payments during the term of her life pursuant to a former property settlement agreement.
The sole question to be determined on this appeal is whether the purchase of the annuity bonds authorized by the will of said deceased in accordance with the specific terms of a property settlement agreement constitutes a transfer…
2Cases cited19 opinions
- Puckett v. PuckettCalifornia Supreme Court · 1943
- In Re the Appraisal for Taxation, Under the Act in Relation to Taxable Transfers of Property, of the Estate of GouldNew York Court of Appeals · 1898
- Estate of RathCalifornia Supreme Court · 1937
- Miller v. Superior CourtCalifornia Supreme Court · 1937
- Brown v. BrownCalifornia Court of Appeal · 1927
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3Cited by1 opinion
- Estate of BelknapCalifornia Court of Appeal · 1944