Estate of Barreiro

Benigno Barreiro, citizen of the United States, resident of San Diego, died testate on June 4, 1925, leaving as heirs his three minor children, Maria Teresa Barreiro, Benigno Barreiro, Jr., and Oscar Barreiro. He had been divorced from his wife, Gertrudis Marquez Barreiro, on December 29, 1923. The decree of divorce was silent as to any division of the community property, leaving them tenants in common with an equal interest therein.

Benigno Barreiro owned property in California and in Mexico, and conducted a considerable mercantile business in the latter country originally under the name “Barreiro & Co.” In 1920 he organized a Mexican corporation, the Compañía Mercantil Internacional, S. A., hereafter referred to as the “Compañía Internacional”, through which he transacted his mercantile business in Mexico and which held the legal title to his property in that country. At some date, probably early in 1922, he discontinued the operations of the Compañía Internacional except for the purpose of its liquidation. Victoriano Sanchez was appointed its liquidator with the apparent object of collecting in and distributing its assets and otherwise winding up its affairs. Accounts…