In re Ernst

This is a petition by Marion Boisot Ernst, as executrix of the estate of Emile K. Boisot, for an order directing testimony to be taken in perpetuam rei memoriam pursuant to Rule 27(a) (1) of the Rules of Civil Procedure for the District Courts of the United States, 28 U.S.C.A. following section 723c.

The petition alleges as follows:

In November, 1935, the deceased, Emile K. Boisot, executed a gift to his son, Louis M. Boisot, amounting to $162,920, and during the same month and year the deceased created an irrevocable trust of which the petitioner, Marion Boisot, is the principal beneficiary, into which trust were deposited securities valued at $155,360.33.

On February 1, 1941, Emile K. Boisot died. Thereafter, the petitioner was duly appointed executrix of the last will and testament of decedent, which last will was duly admitted to probate in the Superior Court of the State of California in and for the County of Los Angeles, on March 3, 1941. On April 21, 1942 petitioner filed with the Collector of Internal Revenue, at Los Angeles, California, the Federal Estate Tax Return in the matter of the Estate of said Emile K. Boisot, deceased, indicating the amount of federal estate…