Flournoy v. Sabol

Brodie D. Sabol is the widow of George J. Sabol, deceased. At the time of his death they owned property as joint tenants of quasi-community property origin, i.e., property acquired by a husband and wife while domiciled outside the State of California which would have been community property had they been domiciled in this state at the time of acquisition. (Gen. see Rev. & Tax. Code, §15300; Prob. Code, § 201.5.) The inheritance tax appraiser reported an inheritance tax based on one-half of the property pursuant to Revenue and Taxation Code section 13672. The court approved the report and ordered imposition of the tax. The widow appeals contending the remaining one-half was the separate property of decedent, and one-half of this remainder is exempt from tax by virtue of Revenue and Taxation Code section 13805, which provides: “Property equal in amount to the clear market value of one-half of the decedent’s separate property shall, if transferred to the spouse of the deceased, be exempt from the tax imposed by this part. ’ ’

The imposition of an inheritance tax upon the transfer of an interest in joint tenancy property incident to the death of one of the joint tenants is governed…