Flournoy v. McGill University

Opinion

RATTIGAN, J.

McGill University, a residuary beneficiary under the will of Georgiana Melvin, appeals from a probate court order fixing an inheritance tax upon its one-third share of her residuary estate. The sole issue is whether the gift to the university, a foreign educational institution, is exempt from California inheritance tax under subsection (1) of subdivision (c) of Revenue and Taxation Code section 13842.1 We hold the gift exempt; we reverse the order fixing tax.

*50The facts, and the effect of the relevant foreign statutes, are undisputed; the parties (McGill University and…