Summaries of Inheritance Tax Act of California And the Estate Tax Law of the Uni

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Summaries of Inheritance Tax Act of California And the Estate Tax Law of the Uni
Calif Fogel Beman Los Angeles
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. , i . . . I upon death of wife mumty property, without administration, be- longs to the surviving husband and, generally speaking, the wife has no power to dispose of her interest in the community property by the making of a will or otherwise.
2. Upon the death of the husband, one-half of the community property goes to his sur- deat!l viving wife and the other one-half is subject to the disposition of the husband by will. If the husband leaves no will, one-half of the community property passe
...s to his wife by law and the remaining one-half goes to his children, or to the offspring of such children. If the deceased husband has made no disposition of the one-half of the community property which 17 is subject to his disposition by will, and if he One it 1 ftoc8 y to w hi leaves no children, or offspring of such children, if ^any tnen the said one-half of the community prop- erty is subject to distribution in the same manner as though it were the separate prop- erty of the deceased husband.

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