3x09 Inheritance Tax
First Aired: Nov. 17, 1973 on NBC
Summary: Gage and DeSoto are remembered in the will of an elderly woman whom they aided the year before. Cases include a child trapped in a car underneath a downed power line.
- Goof (factual errors): SPOILER: The estate lawyer tells John and Roy that they are heirs to a $1.2 million estate, then lists all the expenses, including 40% for Federal taxes and 20% for State taxes, driving the final amount down to almost nothing. However, in 1973, the Federal Estate Tax rate was 70%, but only on the portion of an estate in excess $10 million. In 1973 the State of California estate tax on an estate of that size would have been 5.36%. So John and Roy would have been a lot better off than described.
- Goof (crew or equipment visible): Shadow of the camera visible on the stretcher as it is being wheeled from the ambulance at the stockbroker's office.