Nash v. Flournoy

The sole issued on this appeal is whether a portion of the state inheritance tax in the amount of $3,782 upon the transfer of a remainder interest in the residue of the testatrix ’ estate under her probated will to her sister and her sister’s husband can be avoided if those persons reject the bequest. After the report of the inheritance tax appraiser was filed on March 15, 1965, the sister and her husband rejected said bequest by a written instrument acknowledged in June of 1966. The trial court, applying Revenue and Taxation Code section 13409, fixed the tax in accordance with the report and as if the bequest had not been rejected.

In seeking a modification of the order fixing the inheritance tax to the extent indicated, appellant first argues that the rejection of the bequest, which ordinarily would relate back to the time of the testatrix’ death to prevent vesting of the legacy, (Estate of Meyer, 107 Cal.App.2d 799, 810 [ 238 P.2d 587 ] ; Prob. Code, § 300) created an intestacy with respect to the interest in the estate intended to be transferred by the bequest; and since the entire estate is community property, such interest then passed intestate to the testatrix’ surviving…