Gruy v. Commissioner

1. The estate of decedent at the time of her death in 1933 consisted of community property and separate property. There were also community property debts and separate property debts. All community property was willed to decedent's husband and he was named independent executor without bond. In the year of decedent's death her husband paid all the community debts and took charge of the community property, of which he was the sole legatee, and thereafter dealt with it as his own. In the taxable year 1935 there was income from such property, which the surviving husband dealt with as his own, and…