Newman v. Commissioner
United States Board of Tax Appeals
Where a testamentary executrix of an estate, who was also a legatee under her deceased husband's will, received certain income from community property which was owned one-half by the deceased husband and one-half by her in her individual capacity, held, that under the laws of Louisiana only the one-half of the community property owned by the deceased husband was transmitted to the testamentary executrix; held, further, that only the income from the one-half of the community…
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Where a testamentary executrix of an estate, who was also a legatee under her deceased husband's will, received certain income from community property which was owned one-half by the deceased husband and one-half by her in her individual capacity, held, that under the laws of Louisiana only the one-half of the community property owned by the deceased husband was transmitted to the testamentary executrix; held, further, that only the income from the one-half of the community property owned by the wife in her individual capacity is taxable to her.
1Opinion of the Court
BELLAGIE I. NEWMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Newman v. Commissioner
Docket No. 78580.
United States Board of Tax Appeals
37 B.T.A. 72; 1938 BTA LEXIS 1088;
January 14, 1938, Promulgated
Where a testamentary executrix of an estate, who was also a legatee under her deceased husband's will, received certain income from community property which was owned one-half by the deceased husband and one-half by her in her individual capacity, held, that under the laws of Louisiana only the one-half of the community property owned by the deceased husband was transmitted to the…
2Cases cited1 opinion
- Newman v. CommissionerUnited States Board of Tax Appeals · 1938