Majority
Opinion
Elizabeth Catherine Edgett appeals an “Order Overruling Objections to Report of Inheritance Tax Referee.”[1] The facts are not in dispute. Elizabeth married the decedent Robert
1 We treat this order, otherwise nonappealable, as an appealable order fixing an inheritance tax (Prob. Code, § 1240; see Estate of Johnston (1970) 12 Cal.App.3d 855 , 858 [ 91 Cal.Rptr. 116 ]).
In September 1976, Robert executed a will which not only recited the fact he was unmarried but referred to Elizabeth as his “former wife.”[2] That will left the entire estate to her. For tax purposes, the inheritance tax referee treated her as a class C transferee (unrelated person; Rev. & Tax. Code, § 13309)[3] rather than as a class A transferee (wife; § 13307), and fixed the inheritance tax accordingly. Elizabeth contends she was entitled to treatment as a class A transferee because she enjoyed a spousal-like relationship with Robert.
California does not accept the doctrine of common law marriage abolished in California by statute in 1895 (see Norman v. Thomson (1898) 121 Cal. 620 , 628 [ 52 P. 1077 ]; Estate of Abate (1958) 166 Cal.App.2d 282 , 292 [ 333 P.2d 200 ]). While the courts have been willing to grant certain relief to a man or woman living in an unmarried state by enforcing an agreement between them and providing equitable relief, they have consistently refused to equate the nonmarital relationship to a lawful marriage (see Marvin v. Marvin (1976) 18 Cal.3d 660 ,
2 Elizabeth’s brief tells us reciprocal wills were executed by the parties at that time.
3 Unless otherwise stated, all references are to the Revenue and Taxation Code. The relevant sections are as follows: Section 13307. ‘“Class A transferee’ means any of the following: “(a) A transferee who is the husband, wife, lineal ancestor, or lineal issue of the decedent. “(b) A transferee to whom the decedent for not less than 10 continuous years prior to the transfer stood in the mutually acknowledged relationship of a parent, if the relationship commenced on or before the transferee’s 15th birthday. “(c) A transferee who is the lineal issue of a child mentioned in subdivision (b).” Section 13308. “‘Class B transferee’ means any of the following: “(a) A transferee who is the brother, sister, or descendant of a brother or sister of the decedent. “(b) A transferee who is the wife or widow of a son, or the husband or widower of a daughter, of the decedent.” Section 13309. “‘Class C transferee’ means any transferee who is not a class A or B transferee.”
Judgment affirmed.
Work, J., and Butler, J.,[4] concurred.
A petition for a rehearing was denied November 5, 1980, and appellant’s petition for a hearing by the Supreme Court was denied December 17, 1980. Bird, C. J., was of the opinion that the petition should be granted.
* Assigned by the Chairperson of'the Judicial Council.
Cases cited
- Norman v. Norman 121 Cal. 620 at 628 p. 232
- Marlow v. Kirsch 166 Cal.App.2d 282 at 292 p. 232
- Marvin v. Marvin 18 Cal.3d 660 p. 232, p. 233
- Vallera v. Vallera 21 Cal.2d 681 p. 233
- Cory v. Tivel 80 Cal.App.3d 185 p. 233