Court Opinion

ID: 9854186
Source: CourtListenerOpinion
Date Created: 2023-09-24 06:02:31.098317+00
Date Added: 2024-06-11T09:22:57.933578
License: Public Domain

CARTER, J.,
Concurring Specially. — I concur in the judgment of reversal. In my opinion, the debts of the deceased, expenses and charges of administration, etc., should be first deducted from the gross value of the property subject to administration, including all of the community and separate property. These deductions should be apportioned between the community and separate property in accordance with the value thereof, giving effect to the provisions of section 750 of the Probate Code when applicable. One-half of the net value of the community property belongs to the surviving spouse and is not subject to inheritance taxes. (Section 201, Probate Code.) The other half which is subject to the testamentary disposition of the deceased spouse, together with the *254separate property of such deceased, is taxable under the provisions of the Inheritance Tax Act. (Stats. 1935, p. 1266, Deering’s General Laws, Act 8495.) Before computing such tax, the widow in the case at bar is entitled to an exemption of $24,000, and the tax should be computed upon the balance remaining after the deduction of such exemption.