Estate of TYE ON LOCK, Deceased; FRANK SAM LOCK, as Executor, etc., Petitioner and Appellant, v. THE SUPERIOR COURT OF THE CITY AND COUNTY OF SAN FRANCISCO, Objector and Respondent; LOCK WING LENG et al., Claimants and Respondents

Holding

The court held that the probate court erred in disallowing the executor’s payment of unpaid gift taxes from the estate’s assets, as the donor’s estate bears primary liability for such taxes under both California and federal law, and that the proration statutes were inapplicable because the gifts were not made in contemplation of death.