Chambers

The State Controller brought this action to determine the inheritance tax on certain transfers alleged to have been made during her lifetime in contemplation of death by Juana Larronde, the decedent herein.

It appears that Juana Larronde died July 27, 1920, in her eighty-fifth year. She was survived by two sons, John M. Larronde and P. D. Larronde, and four daughters, Antoinette Larronde Watson, Madeleine Etchemendy, Marianne T. Etchemendy, and Carrie Etchemendy. For some time before her death she had been possessed of considerable property, both real and personal. Prior to the year 1909, the exact date of which is now unknown, she had executed a will, under the terms of which all her property was to be distributed equally amongst her said six children. On two different occasions during the months of August and September of the year 1909 the said decedent, accompanied by her six children, visited the offices of her attorney, at which times she, by a series of transfers and conveyances, disposed of her entire property to her several children or by deed of trust for their benefit. At the times these dispositions were made the decedent was seventy-four years of age and apparently in…