Legal Opinion
Estate of J. Leslie Vogel, Robert G. Partridge, and Elizabeth S. Vogel, Executors v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided May 25, 1960No. 16304PublishedCited by 11 opinions
1Opinion of the Court
STEPHENS, Circuit Judge.
The estate of J. Leslie Vogel, deceased, pending in the California Probate Court, has petitioned us for review of a decision of the tax court approving a deficiency determination made by the Commissioner. The principal question is whether or not all of the property left by the decedent, plus certain property standing in his wife’s name, was community property. The Commissioner and the tax court have held that it was.
I
It is undisputed that all of the property owned by the Vogels was community before the year 1943. On January 1, 1943, in order to admit his son to the…
2Cases cited3 opinions
- Hormel v. HelveringSupreme Court of the United States · 1941
- Bankers Pocahontas Coal Co. v. BurnetSupreme Court of the United States · 1932
- Tomaier v. TomaierCalifornia Supreme Court · 1944
3Cited by11 opinions
- Albert Gordon MacRae and Sheila MacRae v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1961
- Transport Manufacturing & Equipment Company (A Delaware Corporation) Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1973
- Lysek v. CommissionerUnited States Tax Court · 1975
- Costa v. CommissionerUnited States Tax Court · 1990
- A. Glendon Johnson, Administrator C.T.A. Estate of A. Gales Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1960
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