Manley's Estate, In re
| Decision Date | 15 April 1959 |
| Court | California Court of Appeals Court of Appeals |
| Parties | In the Matter of the ESTATE OF Victor Clyde MANLEY, also known an Victor C. Manley, Deceased. Edwin W. WILSON, Appellant, v. Edith B. MANLEY, Administratrix and Respondent. Civ. 5688. |
Edwin W. Wilson, Bakersfield, in pro. per.
No appearance for respondent.
This is an appeal on the judgment roll from an order in probate directing the exclusion from the gross estate accounted for of money received as death benefit from Teachers' Retirement System of the state of California.
From the record before us it appears that respondent is the administratrix with the will annexed of the above entitled estate, and appellant is acting as her attorney in said estate proceeding. Deceased was a member during his lifetime of the California State Teachers' Retirement System. In 1938, by written designation duly filed with the Retirement Board, he designated his then wife Mylla Manley as beneficiary of record for death benefits receivable from said State Retirement System. He was later divorced from the said Mylla and in 1944 married respondent Edith B. Manley, who remained his wife until his death in 1957, and who is now his widow and the administratrix with the will annexed of his estate. The designation of said former wife Mylla as beneficiary of benefits receivable from said California State Teachers' Retirement System was, for reasons not disclosed by the record, never changed and the name of said respondent Edith B. Manley was never at any time filed with said board by him and never appeared at any time as beneficiary. An investigation after his death disclosed that all of his contributions to the retirement system after his marriage to respondent in 1944 were made from community funds of himself and respondent. As a result thereof it was determined that $8,636.94 of the death benefit payable was the community property of the deceased and said respondent Edith B. Manley, and that she is therefore entitled by reason of her community interest to one-half thereof or $4,318.47. Modern Woodmen of America v. Gray, 113 Cal.App. 729, 733, 299 P. 754; Gettman v. City of Los Angeles, Dept. of Water & Power, 87 Cal.App.2d 862, 865, 197 P.2d 817; McBride v. McBride, 11 Cal.App.2d 521, 524, 54 P.2d 480. The retirement board upon that determination caused that amount to be paid directly to respondent as an individual. Thereupon, respondent petitioned the superior court for instructions as to whether or not said $4,318.47 should be included in or excluded from decedent's gross estate for the purpose of computing statutory attorney fees. The trial court, by written instructions responsive to said petition, ordered said amount excluded from the estate for the purpose of computation of attorney fees or otherwise. From that order appellant appeals.
Division 7 of the Education Code deals with school employees and Chapter 14 thereof deals with the State Teachers' Retirement System. All of the sections of the Education Code hereinafter referred to are a part of said Chapter 14. Section 14278 exempts all benefits under said chapter from state or local taxation, including inheritance tax. Section 14575 provides that upon receipt of proof of a member's death certain benefits 'shall be paid to such beneficiary as he has nominated by written designation duly filed with the Retirement Board.' Section 14661 provides ...
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