FRANCIS v. McCOLGAN

Docket No. 18504.

107 Cal.App.2d 823 (1951)

238 P.2d 70

ADA DAVIS FRANCIS, as Executrix, etc., Respondent, v. CHARLES J. McCOLGAN, as Franchise Tax Commissioner, etc., Appellant.

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

December 4, 1951.


Attorney(s) appearing for the Case

Edmund G. Brown, Attorney General, James E. Sabine and Edward Sumner, Deputy Attorneys General, for Appellant.

Hesney, Price, Postel & Parma and Paul D. Kolyn for Respondent.


DRAPEAU, J.

J.D. Perry Francis was a resident of the State of Missouri for many years. While in that state he was divorced from his wife. Incident to the divorce, he made a property settlement and agreement to pay her $25,000 a year, in monthly installments. He made these payments until the lady died in 1945. She remained a resident of Missouri until her death.

In January of 1942, Mr. Francis moved from Missouri to Santa Barbara, California, and became a resident...

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