217 F. 200 | 9th Cir. | 1914
(after stating the facts as above). The plaintiff in error contends that there is no evidence to support the finding of the District Court that Alexander Dunsmuir was domiciled in San Francisco at the time of his death, and to sustain that contention presents to this court by a bill of exceptions the testimony received in the court below.
“But as the law stands, if a jury is waived and the court chooses to find generally for one side or the other, the losing party has no redress on error, except for the wrongful admission or rejection of evidence.”
Passing the question whether such a finding was appropriately within the scope of such a decree of final settlement and distribution, we turn to the question whether the finding of the probate court as to the domicile of the decedent is res judicata as to the defendant in error herein. In Thormann v. Frame, 176 U. S. 350, 20 Sup. Ct. 446, 44 L. Ed. 500, it was held that the appointment of an executor or administrator of a
In the case now before us, the judgment of the court below had no-effect upon the res which was before the probate court of California, and it has not the effect to disturb in any way the decree of that court as to the distribution of the property which was before it. It affects only the question of the liability of one of the legatees to pay a war tax on the legacy which he received under the will, and we hold that the right of tire government to collect that tax is not precluded by the finding of the probate court that the domicile of Alexander Dunsmuir was in British Columbia. There was no error, therefore, in the admission of evidence which tended to show that his domicile was in California.
The judgment is affirmed.