Bordes v. Commissioner
United States Tax Court
The decedent was a citizen and resident of France. He died on September 21, 1943. On the date of his death the decedent and his surviving spouse owned community property under the Civil Code of France which was situated in the United States.
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The decedent was a citizen and resident of France. He died on September 21, 1943. On the date of his death the decedent and his surviving spouse owned community property under the Civil Code of France which was situated in the United States. Held, the entire value of the community property situated in the United States is includible in the decedent's gross estate under section 811 (e) (2) of the Code, as it applied to estates of decedents dying between October 22, 1942, and December 31, 1947, except that part thereof constituting less than one-half which was identified and traced to the…
1Opinion of the Court
OPINION:
Harron, Judge:
Issue 1. The first issue, concerning the extent to which the community property of the decedent and his surviving spouse is includible in the decedent’s gross estate, arises under section 811 (e) (2) of the Internal Revenue Code, as it applied to estates of decedents dying between October 22, 1942, and December 31, 1947. The pertinent provisions of the Code appear in the margin.5
The parties are in accord that the assets situated in the United States were the community property of the decedent and his surviving spouse but disagree as to the quantum of the interest therein…
2Cases cited5 opinions
- Fernandez v. WienerSupreme Court of the United States · 1946
- United States v. RompelSupreme Court of the United States · 1945
- Heidt v. CommissionerUnited States Tax Court · 1947
- Vandenhoeck v. CommissionerUnited States Tax Court · 1944
- Neumann v. CommissionerUnited States Tax Court · 1947
3Cited by1 opinion
- Bordes v. CommissionerUnited States Tax Court · 1953