Court Opinion

ID: 9447360
Source: CourtListenerOpinion
Date Created: 2023-08-03 22:32:56.778235+00
Date Added: 2024-06-11T17:30:59.561703
License: Public Domain

POPE, Circuit Judge.
I concur. I have been bothered here about the application of § 164, Cal.Civ. Code. Apparently the presumption of this section, that “property * * * acquired by a married woman by an instrument in writing * * * is her separate property” cannot be rebutted solely by evidence as to the source of the funds. Ciambetti v. Department of Alcoholic Beverage Control, 161 Cal.App.2d 340, 326 P.2d 535, 538; Gudelj v. Gudelj, 41 Cal.2d 202, 259 P.2d 656, 662.
So far as the certificates of stock in the name of the wife are concerned, I would think it proper to hold that those certificates are, like a certificate of registration of an automobile, not “an instrument in writing” within the meaning of § 164. Pacific Telephone & Telegraph Co. v. Wellman, 98 Cal.App.2d 151, 219 P.2d 506, 509-510; In re Inman’s Estate, 148 Cal.App.2d 952, 307 P.2d 953, 957.
Aside from the shares of stock involved here, there was the Anzavista Apartments property.1 The land where these were built was deeded to the wife by an instrument plainly within § 164. Contrary to the suggestion of the Tax Court, there is plain evidence from the son that the funds for acquisition of the apartments came from earnings of Vogel Chevrolet Company, admittedly community funds.
There was other evidence, besides the source of the funds, to support the findings of the Tax Court and of the Commissioner. I cannot find anything in decedent’s will bearing on the issue here. But the wife had told the revenue officers, as to the apartments, in her son’s presence, “It’s all Dad’s. You know it is.” On the trial she said of this conversation that she said the apartment house “was the whole family’s.”
The income tax returns of both husband and wife showed that all income was evenly divided between them. Those returns were competent evidence of an agreement between husband and wife concerning the nature of the property. Nevins v. Nevins, 129 Cal.App.2d 150, 276 P.2d 655, 661. I am satisfied there was abundant evidence to support the findings.

. The property and the values, as added to decedent’s gross estate by the Commissioner, and the Tax Court, were as follows :

500 shares Pacific Gas & Electric redeemable first preferred stock 7156.25
467 shares Bank of America stock 6333.69
217 shares Pacific Gas & Electric Common stock 3499.13
250 shares Leslie Financing Company (family corporation) 5627.62
Anzavista Apartments property 8800.00
Savings Account, Marina Branch of Bank of America 1181.74