Vandenhoeck v. Commissioner
United States Tax Court
A citizen of Brazil, domiciled in France, was married in France in 1911 and continued to be domiciled there until his death in 1939. Under the law of France all movable property owned at the time of the marriage and all acquired thereafter belongs to the marital community unless there is an ante nuptial agreement to the contrary. No ante nuptial contract had been executed by decedent and his wife.
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A citizen of Brazil, domiciled in France, was married in France in 1911 and continued to be domiciled there until his death in 1939. Under the law of France all movable property owned at the time of the marriage and all acquired thereafter belongs to the marital community unless there is an ante nuptial agreement to the contrary. No ante nuptial contract had been executed by decedent and his wife. Also, under the French law, no change in the property relations of the spouses can be made during marriage -- except by civil death, divorce, judicial separation, etc., none of which occurred -- nor…
1Opinion of the Court
OPINION.
Mellott, Judge:
The first issue is whether all, or only half, of the fair market value of the 5,000 shares of Houdry stock, the 458 shares of Sun Oil Co., and the 1,000 shares of Socony-Vacuum Oil Co. is to be included in gross estate. The second is the value of all of the Houdry stock and the third is the transferee liability. The statutes particularly applicable to the first issue are set out in the margin.5
Briefly restating the facts, decedent, a citizen of Brazil domiciled in France, had in his possession at the time of his death shares of stock in “domestic corporations,” i. e.,…
2Cases cited9 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Klein v. United StatesSupreme Court of the United States · 1931
- United States v. MalcolmSupreme Court of the United States · 1931
4 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Duncan Industries, Inc., etc. v. CommissionerUnited States Tax Court · 1979
- Estate of Leyman v. CommissionerUnited States Tax Court · 1963
- Perkins v. CommissionerUnited States Tax Court · 1963
- Morris v. CommissionerUnited States Tax Court · 1978
- Heidt v. CommissionerUnited States Tax Court · 1947
12 more not listed; retrieve them via the Exa API.