Mercantile Tr. Co. of S.F. v. McDougald
California Supreme Court
The facts are stated in the opinion of the court.
1Opinion of the Court
THE COURT.
This is an appeal from an order fixing the amount of inheritance tax due under the Inheritance Tax Act (Stats. 1905, p. 341) from the various beneficiaries under the will of deceased. The appeal is by residuary legatees and by the administrator with the will annexed. The lower court in fixing the amount of tax included in the valuation of the estate upon which the tax should be computed the sum of $98,991.10 left by the deceased, which had never come into the possession of the administrator with the will annexed, but which, according to the showing made by the record, had been…
2Cases cited11 opinions
- In Re the Estate of GihonNew York Court of Appeals · 1902
- Kennedy v. McDougalCalifornia Supreme Court · 1910
- Vanderbilt v. EidmanSupreme Court of the United States · 1905
- In re Estate of GravesIllinois Supreme Court · 1909
- In Re the Estate of RooseveltNew York Court of Appeals · 1894
6 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Estate of PlattCalifornia Supreme Court · 1942
- In Re Estate of MillerCalifornia Supreme Court · 1921
- Estate of SkinkerCalifornia Supreme Court · 1956
- Western Pac. Ry. Co. v. GodfreyCalifornia Supreme Court · 1913
- In re the Estate of FergusonWashington Supreme Court · 1921
21 more not listed; retrieve them via the Exa API.