Heidt v. Commissioner
United States Tax Court
1. Decedent and his spouse, residing in a community property state, held property as joint tenants at the time of the decedent's death.
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1. Decedent and his spouse, residing in a community property state, held property as joint tenants at the time of the decedent's death. The entire value of such joint property is includible in the gross estate of the decedent, except such proportion thereof as may be shown to have originally belonged to the surviving spouse or acquired by the surviving spouse for a full and adequate consideration in money or money's worth. 2. Where a portion of the consideration for such jointly held property was furnished by the surviving spouse from funds in which her personal earnings and separate property…
1Opinion of the Court
OPINION.
Harlan, Judge:
The respondent contends that the petitioner has failed to prove that any amount was contributed by the surviving spouse to the eight items of jointly held property set out in our findings of fact and, therefore, having failed to meet her statutory burden of proof, the entire value of such properties at the time of decedent’s death must be included in the gross estate under section 811 (e) of the Internal Revenue Code,1 as amended by section 402 of the Revenue Act of 1942.
The petitioner contends that the surviving spouse contributed to the acquisition of the jointly held…
2Cases cited2 opinions
- Fernandez v. WienerSupreme Court of the United States · 1946
- Vandenhoeck v. CommissionerUnited States Tax Court · 1944
3Cited by20 opinions
- Estate of Richards v. CommissionerUnited States Tax Court · 1953
- Estate of Louis Richards, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Chase National Bank v. CommissionerCourt of Appeals for the Eighth Circuit · 1955
- Hahn v. Comm'rUnited States Tax Court · 1998
- Steen v. United StatesCourt of Appeals for the Ninth Circuit · 1952
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