Estate of Frear

180 Cal.App.2d 829 (1960) Estate of HENRIETTA FREAR, Deceased. FREAR BURK et al., Appellants,

v.

BESS WOODWARD BOGLE, as Administratrix, etc., et al., Respondents.

Civ. No. 18877. California Court of Appeals. First Dist., Div. One.

May 11, 1960. Harold D. Mefford and Hartwell & Nelson for Appellants.

Geary & Geary, Donald E. Geary, James W. Hickey, Chief Inheritance Tax Attorney, Charles J. Barry, Assistant Chief Inheritance Tax Attorney, and Newell C. Barnett, Associate Inheritance Tax Attorney, for Respondents.

PAULSEN, J. pro tem. [fn. *]

Henrietta Frear died intestate October 6, 1958, leaving neither issue nor spouse nor brothers nor sisters. She was the last survivor of six children of Walter and Fannie Frear. Surviving her are nine nephews and nieces, the children of deceased brothers and sisters of decedent, as follows: Irma Wallace and Bess Woodward Bogle, daughters of decedent's sister Elizabeth; Beatrice Frear, daughter of decedent's brother Hugo; Margaret Frear and Virginia Wild, adoptive daughters of decedent's brother Walter; and Frear Burk, Norval Burk, Bois Burk and Dean Burk, sons of decedent's sister Caroline. A brother of decedent, Philip Frear, predeceased decedent without leaving issue. There are no deceased nephews or nieces.

The four sons of intestate's sister Caroline appeal from an [830] order fixing inheritance taxes and from a decree distributing the estate to the heirs by right of representation.

Appellants contend that they are entitled to succeed per capita. They rely upon Estate of Nigro, 172 Cal. 474 [156 P. 1019], decided in 1916 and Estate of Ross, 187 Cal. 454 [202 P. 641], decided in 1921, which held that when such relationships existed the nephews and nieces succeeded to equal shares as next of kin. In 1931 the applicable laws of succession were amended but appellants argue that these cases established a rule of property which continued through the codification changes when the Probate Code was established in 1931 and continues to be the law of this state.

The rights of appellants and the solution of the problems presented here depend upon the construction of sections 225 and 226 of the Probate Code. Section 225 reads: "No surviving spouse nor issue: Parents: Brothers and sisters or their descendants. If the decedent leaves neither issue nor spouse, the estate goes to his parents in equal shares, or if either is dead to the survivor, or if both are dead in equal shares to his brothers and sisters and to the descendants of deceased brothers and sisters by right of representation." The section is based upon former Civil Code, section 1386, subdivision 3, which read, prior to 1931: "If there is neither issue, husband, wife, father, nor mother then in equal shares to the brothers and sisters of decedent and to the children or grandchildren of any deceased brother or sister, by right of representation."