Crail v. Commissioner
United States Board of Tax Appeals
Held, that decedent and his wife, a California marital community, had an oral understanding and agreement transmuting separate property into community estate.
1Opinion of the Court
ESTATE OF JOE CRAIL, DECEASED, GLADYS S. CRAIL, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Crail v. Commissioner
Docket No. 105509.
United States Board of Tax Appeals
46 B.T.A. 658; 1942 BTA LEXIS 834;
March 17, 1942, Promulgated
Held, that decedent and his wife, a California marital community, had an oral understanding and agreement transmuting separate property into community estate.
John J. Georgeson, C.P.A., and J. Marion Wright, Esq., for the petitioner.
Frank T. Horner, Esq., for the respondent.
DISNEY
This proceeding involves income taxes for the calendar years 1936…
2Cases cited1 opinion
- Crail v. CommissionerUnited States Board of Tax Appeals · 1942