Kirkwood v. Bank of America National Trust & Savings Ass'n

This is an appeal from an order overruling objections to the report of the inheritance tax appraiser and fixing the amount of the inheritance tax due upon the death of Charles Grant Butts. The case was tried on a written stipulation of facts.

The sole question to be determined is whether the widow here, who takes the major portion but less than the entire property transferred to herself and others pursuant to the terms of an inter vivos revocable trust created with her written consent from community assets during her husband’s lifetime, is entitled to a community property exclusion to the…