In re the Estate of Williams
Nevada Supreme Court
Appeal from Eighth Judicial District Court, Churchill County; T. C. Hart, Judge. Proceedings to determine the tax on the estate of Warren W. Williams, deceased. From an order adjudging the wife’s interest in the community subject to tax, the wife appeals.
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Appeal from Eighth Judicial District Court, Churchill County; T. C. Hart, Judge. Proceedings to determine the tax on the estate of Warren W. Williams, deceased. From an order adjudging the wife’s interest in the community subject to tax, the wife appeals. As the laws of inheritance between husband and wife apply only to the separate property, the husband and wife do not inherit any part of the community property from each other, therefore the portion of the widow is not subject to the inheritance tax. (Rev. Laws, 6116, 6125.) If throughout her married life the wife had an undivided interest…
1Opinion of the Court
By the Court,
McCarran, J.:
Warren W. Williams died January 24, 1914, leaving an estate approximating $384,000. In arriving at an amount upon which an inheritance tax would fall, deductions were made amounting to $55,887.77, leaving a balance in the estate of $328,527.33.
The deceased left a will in which he set forth:
"I hereby declare that all of my property is community property, one-half of which belongs to my wife; and for *244that reason I hereby refrain from any attempt to in any wise dispose of that portion of the same by will or testament. ”
The district court found that the estate of the…
2Cases cited37 opinions
- Warburton v. WhiteSupreme Court of the United States · 1900
- Spreckels v. SpreckelsCalifornia Supreme Court · 1897
- In re the Estate of BurdickCalifornia Supreme Court · 1896
- Arnett v. ReadeSupreme Court of the United States · 1911
- De Godey v. GodeyCalifornia Supreme Court · 1870
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3Cited by18 opinions
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