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SHRIVER v. KUCHEL

Docket No. 19051.

113 Cal.App.2d 421 (1952)

248 P.2d 35

WILLIAM HENRY CLAY SHRIVER, Appellant, v. THOMAS H. KUCHEL, as State Controller, Respondent.

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

October 1, 1952.

Attorney(s) appearing for the Case

Elizabeth Cochran and James E. Pawson for Appellant.

James W. Hickey and Walter H. Miller for Respondent.

VALLEE, J.

Plaintiff, William Henry Clay Shriver, brought this action for declaratory relief against the State Controller. He seeks a declaration as to whether he, as a transferee of property made to him during the lifetime of S.C. Clay Shriver, is liable to the State of California for interest on inheritance taxes.

S.C. Clay Shriver died on June 14, 1947. On December 1, 1947, the State Controller filed a petition (LBC 14374) for determination of inheritance...

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