Vogel v. Commissioner
United States Tax Court
1. Held, the evidence failing to establish that a transmutation took place, respondent correctly determined that the entire gross estate of J. Leslie Vogel and Elizabeth Vogel was community property. 2. Held, the evidence does not establish that a family allowance in excess of $ 1,000 per month for 18 months was a reasonable and proper deduction from the gross estate.
1Opinion of the Court
The respondent determined a deficiency in Federal estate tax for the Estate of J. Leslie Vogel in the amount of $29,601.88.
Two basic issues are presented. Tbe first, whether respondent properly included in decedent’s gross estate as community property the assets standing in the name of decedent and in the name of Elizabeth Vogel.
The second issue is whether respondent correctly reduced a deduction for the allowance granted decedent’s widow by the California court during the settlement of the estate from $1,500 per month to $1,000 per month.
Petitioners concede that $5,400 expended for…
2Cases cited7 opinions
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Tomaier v. TomaierCalifornia Supreme Court · 1944
- Nichols v. MitchellCalifornia Supreme Court · 1948
- Wilson v. WilsonCalifornia Court of Appeal · 1946
- Long v. LongCalifornia Court of Appeal · 1948
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Lysek v. CommissionerUnited States Tax Court · 1975
- Costa v. CommissionerUnited States Tax Court · 1990
- Berenbeim v. CommissionerUnited States Tax Court · 1992
- Hindman v. CommissionerUnited States Tax Court · 1975
- Lucia v. CommissionerUnited States Tax Court · 1991
2 more not listed; retrieve them via the Exa API.