Douglas v. Commissioner
United States Tax Court
Petitioner and her husband executed a community property settlement agreement anticipatory of divorce. They were residents of a community property State and virtually all assets in the possession of the husband, including all items held for the production of income, were community property. By virtue of the agreement, petitioner received approximately one-half of all such property.
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Petitioner and her husband executed a community property settlement agreement anticipatory of divorce. They were residents of a community property State and virtually all assets in the possession of the husband, including all items held for the production of income, were community property. By virtue of the agreement, petitioner received approximately one-half of all such property. The agreement also included a provision for periodic alimony, and petitioner's husband further bound himself to limit his specific bequests to $ 90,000 and to leave the residue of his estate to his and petitioner's…
1Opinion of the Court
Charlotte M. Douglas, Petitioner, v. Commissioner of Internal Revenue, Respondent
Douglas v. Commissioner
Docket No. 64357
United States Tax Court
33 T.C. 349; 1959 U.S. Tax Ct. LEXIS 20;
November 30, 1959, Filed
Decision will be entered for the respondent.
Petitioner and her husband executed a community property settlement agreement anticipatory of divorce. They were residents of a community property State and virtually all assets in the possession of the husband, including all items held for the production of income, were community property. By virtue of the agreement, petitioner received…
2Cases cited17 opinions
- Helene Marceau Sidebotham v. W. L. Robison, Administrator of the Estate of Robert Sidebotham, Deceased, and Robert Sidebotham and James SidebothamCourt of Appeals for the Ninth Circuit · 1955
- Baer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Smith's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Gale v. CommissionerUnited States Tax Court · 1949
- Gale v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. GaleCourt of Appeals for the Second Circuit · 1951
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