This section contains the nature of the case and procedural background.

H died testate. He owned separate property as well as that held by him and W as joint tenants. By his will, all of his property was left to W. The total value of his estate subject to distribution by the probate court is $141,000. At the time of his death, community property and separate property had been transferred within the meaning of the Inheritance Tax Act of 1935 or was held in joint tenancy by him and his wife, of a total value of $68,500. H also owned life insurance policies providing for the payment of $73,000 to named beneficiaries, which amount is not chargeable with inheritance taxes. P contends that the entire community property, proportionately with H's separate property, is subject to his debts and the expenses of administration, and that W is only entitled to take one-half of the community property remaining after the payment of these charges. The court disagreed, and P appealed.

The legal issues presented in this case will be displayed here.

The court's holding and decision will be displayed here.

Legal analysis from Dean's Law Dictionary will be displayed here.