Porter v. Commissioner
United States Tax Court
Decedent, who died on Nov. 18, 1953, and her former husband resided in New Mexico from the time of their marriage in 1905 until the date of their divorce in 1936 and both separately resided in New Mexico thereafter. No property settlement was made at the time of divorce.
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Decedent, who died on Nov. 18, 1953, and her former husband resided in New Mexico from the time of their marriage in 1905 until the date of their divorce in 1936 and both separately resided in New Mexico thereafter. No property settlement was made at the time of divorce. After decedent's death her two sons approached their father with a view to obtaining from him as heirs of their mother a portion of the property held in their father's name at the date of his divorce from their mother on the basis that such property was community property at the time of divorce and thereafter their mother…
1Opinion of the Court
Harry C. Porter, Transferee, Petitioner v. Commissioner of Internal Revenue, Respondent; Estate of Robert P. Porter, Jr., Deceased, Transferee, S. Holt McAloney and Fern W. Porter, Coexecutors, Petitioner v. Commissioner of Internal Revenue, Respondent
Porter v. Commissioner
Docket Nos. 2084-66, 2085-66
United States Tax Court
49 T.C. 207; 1967 U.S. Tax Ct. LEXIS 10;
December 13, 1967, Filed
Decisions will be entered under Rule 50.
Decedent, who died on Nov. 18, 1953, and her former husband resided in New Mexico from the time of their marriage in 1905 until the date of their divorce in 1936 and both…
Also in this document: Concurrence.
2Cases cited25 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Arnett v. ReadeSupreme Court of the United States · 1911
- United States v. Gordon Simmons and I. v. Simmons, Executors of the Estate of B. Hill SimmonsCourt of Appeals for the Fifth Circuit · 1965
- Campbell v. CampbellNew Mexico Supreme Court · 1957
- Strong v. EakinNew Mexico Supreme Court · 1901
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