My observation is that California is not a friendly place for gun owners. Why take the risk of getting the son in trouble. There is certainly room for abuse under the temporary borrow for sporting purpose clause, and while it would be perfectly OK under the gun control act for the son the visit Colorado and have a FFL there book the transfer to him of a long gun IF the son did not reside in California. But he does.
The Colorado transfer idea seems to violate the California State law. Easiest way to handle this is for father to either ship the gun to a California FFL for transfer to the son or take it with him on a visit and do the FFL transfer in person.
keith is probably right about the tax exemption with regard to a heritage transfer, but it is not automatic, I don't think. The California FFL should be able to advise how to negotiate this step...Geo
