Estate of Lepoutre v. Commissioner
United States Tax Court
Decedent and her husband, while residents of France, entered into a valid antenuptial agreement electing, in accordance with French law, the marital system of community property and providing that in case of dissolution of the community by death of one of the spouses, the survivor shall have full ownership of one-half of the total community property and a life estate until remarriage (usufruct) in the remaining one-half.
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Decedent and her husband, while residents of France, entered into a valid antenuptial agreement electing, in accordance with French law, the marital system of community property and providing that in case of dissolution of the community by death of one of the spouses, the survivor shall have full ownership of one-half of the total community property and a life estate until remarriage (usufruct) in the remaining one-half. After acquiring substantial community property, the couple became residents and citizens of the United States. They were domiciled in Connecticut at the date of decedent's…
1Opinion of the Court
Estate of Jeanne Lepoutre, Deceased, Raymond Henri Lepoutre, Administrator, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Lepoutre v. Commissioner
Docket No. 5023-70
United States Tax Court
62 T.C. 84; 1974 U.S. Tax Ct. LEXIS 176; 62 T.C. No. 10;
April 22, 1974, Filed
Decision will be entered under Rule 155.
Decedent and her husband, while residents of France, entered into a valid antenuptial agreement electing, in accordance with French law, the marital system of community property and providing that in case of dissolution of the community by death of one of the spouses, the…
2Cases cited16 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Poe v. SeabornSupreme Court of the United States · 1930
- May v. HeinerSupreme Court of the United States · 1930
- Klein v. United StatesSupreme Court of the United States · 1931
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