Chambers v. Gibb

WILBUR, J.

This is an appeal from an order and judgment fixing the inheritance tax to he paid by the defendant. On September 15, 1913, James Gibb transferred to his wife, Sarah Oliver Gibb, the defendant, certain real estate in the city and county of San Francisco, state of California. The real estate was community property and the transfer was made in contemplation of death. No consideration was paid for the transfer and the husband reserved a life estate to himself, giving him the right to the full enjoyment and possession of the same and the rents, issues, and profits thereof for and during the term of his natural life. The conveyance was intended to take effect in possession and enjoyment upon his death. At the time of the transfer the Inheritance Tax Act of

[198]

1913 (Stats. 1913, p. 1066) was in effect. By that statute community property transferred in contemplation of death or devisedl or bequeathed to the wife was taxable with an exemption to her of twenty-four thousand dollars. This Inheritance Tax Act was repealed by the Inheritance Tax Act approved May 23, 1917 (Stats. 1917, p. 880). Thereafter on July 2, 1919, James Gibb died. It is conceded that the estate transferred was taxable to its full value less an exemption of twenty-four thousand dollars under the statute of 1913. Appellant, however, contends, first, that the statute of 1913 was repealed,' and that for that reason no tax at all was payable upon said property so transferred, and, second, that if this point is not well taken, at least the exemption of one-half of the community property granted in the statute of 1917 is applicable.

[1]

It has been repeatedly held by this court that the inheritance tax law in effect at the time of the transfer is the one which controls

(Hunt

v.

Wicht,

174 Cal. 205, [L. R. A. 1917C, 961, 162 Pac. 639];

Estate of Felton,

176 Cal. 663, 669, [169 Pac. 392];

Estate of Gurnsey,