Kohny v. Dunbar

Citations

• 21 Idaho 258
• 121 P. 544
• 1912 Ida. LEXIS 115

Syllabus

<p>Inheritance Tax — Interstate Laws — Community Property — Interest of Wife in Community Property.</p> <p>(Syllabus by the court.)</p> <p>1. Under the statute of this state, sees. 2680 and 3060, Rev. Codes, all property acquired after marriage by either husband or wife not defined by sees. 2676 and 2679 as the separate property of the husband or wife is community property. •</p> <p>2. Under the provisions of see. 2686, the husband has the management and control of the community property with the like absolute power of disposition as he has of his separate property.</p> <p>3. Under the provisions of sec. 5713, on the death of either husband or wife, one-half of the community property goes to the survivor, subject to the community debts, and the other half'is subject to the testamentary disposition of the deceased husband or wife.</p> <p>4. Under the community property law of this state, the wife has an equal interest and ownership with the husband in community property, and the only particular in which their rights differ is in the fact that the statute constitutes the husband the managing and sales agent and trustee of the community partnership and authorizes him to sell and pass title to such property and exercise absolute control over the same.</p> <p>5. The one-half interest which the wife receives from the community property upon the death of her husband comes to her in her own right by reason of the death of the community agent and her survival of the dissolution of the community partnership.</p> <p>6. The wife is not liable, under see. 1873, Rev. Codes, upon the death of her husband, to pay an inheritance tax on her one-half of the community property, for the reason that the property does not pass to her “by will or by the intestate laws of this state.”</p> <p>. 7. “The intestate laws of this state” comprise that body of laws which provide and prescribe the devolution of estates of persons who die without disposing of their property by last will or testament.