In Re Estate of Gurnsey
California Supreme Court
The facts are stated in the opinion of the court. ■ • Robert A. Waring, Inheritance Tax Attorney, and J. Paul Miller, Assistant Inheritance Tax Attorney, for Appellant State Controller.
1Opinion of the CourtShaw, J.
The state controller has appealed from an order of the superior court refusing to allow the payment of inheritance tax upon the sum of $10,151.97, which he claims was subject to such tax.
On April 11, 1911, the decedent, W. H. Gurnsey, and his wife, Harriet A. Gurnsey, executed an instrument in writing whereby it was agreed between them that the deposit account that day opened with the People’s Savings Bank in their joint names, and all deposits thereafter made to said account by either of them, should be held and owned by said husband and wife as joint tenants, in joint tenancy. The…
2Cases cited5 opinions
- Kennedy v. McMurrayCalifornia Supreme Court · 1915
- In Re Estate of HarrisCalifornia Supreme Court · 1915
- Hunt v. WichtCalifornia Supreme Court · 1917
- McDougald v. BoydCalifornia Supreme Court · 1916
- Hannon v. Southern Pac. R. R. Co.California Court of Appeal · 1909
3Cited by55 opinions
- Siberell v. SiberellCalifornia Supreme Court · 1932
- Potter v. ChambersCalifornia Supreme Court · 1922
- Estate of HarrisCalifornia Supreme Court · 1937
- Gwinn v. CommissionerSupreme Court of the United States · 1932
- State Board of Equalization v. ColeMontana Supreme Court · 1948
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