United States v. Goodyear

This is an appeal from a judgment of the United States District Court decreeing a refund of estate taxes paid the Collector of Internal Revenue for the Sixth District of California in 1934 and 1935 by Ida P. Goodyear, executrix of the estate of W. E. Goodyear,' deceased.

The Commissioner of Internal Revenue determined that the value of all the community property owned by decedent at the date of his death was includable in decedent’s gross estate for the purpose of Federal estate taxes, instead of one-half of such value as set out in taxpayer’s return, and on this basis an additional tax over…