In Re Estate of Fannie Bomash, Deceased. Julian Bomash, Administrator v. Commissioner of Internal Revenue

BYRNE, District Judge:

The Commissioner of Internal Revenue has appealed to this Court to reverse a decision of the United States Tax Court which redetermined a tax deficiency on the estate of Fannie Bomash (hereinafter referred to as “Fannie”).

*310In 1942 Fannie’s husband, Louis Bomash, died. Louis’s will set up a testamentary trust composed entirely of community property. By the terms of the will, 50% of the trust income was payable to Fannie for life and the remainder payable to various offspring. Roughly one-half of the trust corpus consisted of Fannie’s one-half share of the community…