ESTATE OF MILLER

Docket No. 21582.

143 Cal.App.2d 544 (1956)

299 P.2d 1005

Estate of JAMES E. MILLER, Deceased. ROBERT C. KIRKWOOD, as State Controller, et al., Respondents, v. CAL H. OLSEN, as Administrator With the Will Annexed, etc., Appellant.

Court of Appeals of California, Second District, Division Two.

July 30, 1956.


Attorney(s) appearing for the Case

Baker, LeBel & McNairy for Appellant.

Robert C. Kirkwood, as Controller, in pro. per., Walter H. Miller, Senior Inheritance Tax Attorney, Conroy & Conroy and William U. Handy, for Respondents.


FOX, J.

The basic issue in this case is whether James E. Miller made a gift in contemplation of death to his brother, Stewart S. Miller, of $22,760.

James passed away on August 3, 1950, and the Bank of America was appointed executor of his estate. Stewart died on March 14, 1951, and Cal H. Olsen was appointed administrator with will annexed of his estate.

The bank, as executor of the estate of James, filed its return with the duly appointed inheritance...

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