Blackburn v. Commissioner
United States Tax Court
Income -- Community Property -- Estate During Period of Administration -- Section 161 (a) (3). -- Following Barbour v. Commissioner, 89 Fed. (2d) 474, it is held, that all of the income from the entire Texas community property is taxable to the estate of a deceased member of the community during the period of administration of that spouse's estate. Sec. 161 (a) (3).
1Opinion of the Court
OPINION.
Murdock, Judge:
The Commissioner determined deficiencies in income tax of $2,270.79 for the period September 8 to December 31, 1944, and $27,960.01 for the calendar year 1945 against the estate of Catherine Cox Blackburn. The petitioner assigns as error the action of the Commissioner (1) in determining that all instead of only one-half of the income from the whole community property was income of the estate during the period of administration, and (2) in disallowing a deduction of $1,500 for the short period and a deduction of $9,000 for the calendar year 1945, representing salary paid…
2Cases cited1 opinion
- Bishop v. CommissionerUnited States Tax Court · 1945
3Cited by7 opinions
- Lawrence v. CommissionerUnited States Tax Court · 1957
- Grimm v. CommissionerUnited States Tax Court · 1987
- Sneed v. CommissionerUnited States Tax Court · 1953
- Blackburn v. CommissionerUnited States Tax Court · 1948
- Estate of W. Haden v. CommissionerUnited States Tax Court · 1953
2 more not listed; retrieve them via the Exa API.