McDougald v. Wulzen

[22]

BEASLY, J.,

pro tem.

This is a proceeding to collect an inheritance tax on certain real property situate in the city and county of San Francisco, and conveyed by Frederick H. Wulzen, deceased, to his wife, Anna Wulzen, on July 26, 1909. The right to collect this tax is urged on two grounds, viz., that the transfer of the property was made in contemplation of death, and was not to take effect as to the grantee until after the death of the grantor. The trial court found against the plaintiff on both of these contentions, and these findings are attacked on this appeal. Whether the evidence supports them is the only question before the court. The matter is governed by the inheritance tax law of 1905 (Stats. 1905, p. 341).

A recital of the evidence in some detail seems proper. Mr. Wulzen, the grantor, was eighty-three years old on July 26, 1909. He was in reasonably good health for one of his years. He and his wife were about to celebrate the fiftieth anniversary of their marriage. He had gotten to a point in life where the care of his property annoyed him, and he told Mrs. Wulzen that he “did not wish to be longer bothered with it,” and that he would give her the property to do with as she wished. The services of a notary public were thereupon engaged, and he drew deeds conveying the property from the husband to the wife, which on their face are absolute and unconditional. These deeds were executed, and the parties being both present, the deeds were, under the direction of the notary, who was also present, delivered by Mr. Wulzen manually to Mrs. Wulzen. The notary was permitted to testify that this delivery was “without condition.” Mrs. Wulzen, after keeping the deeds about the house for a few days, handed them to a son of the parties with instructions to place them in a safe deposit box, which the son did. This box was rented in the name of the grantee and this son. Mr. Wulzen, the grantor, although he had access to it, never visited it. No change was made after the making of the deeds in the manner of dealing with the property. Mrs. Wulzen gave directions as to any necessary repairs or alterations of the property as she had always done, and the rent was paid at the family residence to any member of the family who was present when the tenant called with it. There is no evidence, however, that the grantor ever received it. Checks were, however, still sometimes drawn in his name by tenants when payment was made