Estate of Johnson v. Commissioner
United States Tax Court
Held, the homestead rights created under Texas law are to be considered in determining the value of homestead property included in the gross estate, and the value of such property is less than the value of the same property unencumbered by homestead rights. Estate of Hinds v. Commissioner, 11 T.C. 314 (1948), affd. on another issue 180 F.2d 930 (5th Cir. 1950), overruled.
1Opinion of the Court
Estate of Helen M. Johnson, Deceased, Lolita McNeill Muhm, Independent Executor, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Johnson v. Commissioner
Docket No. 2182-79
United States Tax Court
77 T.C. 120; 1981 U.S. Tax Ct. LEXIS 94;
July 28, 1981, Filed
Decision will be entered under Rule 155.
Held, the homestead rights created under Texas law are to be considered in determining the value of homestead property included in the gross estate, and the value of such property is less than the value of the same property unencumbered by homestead rights. Estate of Hinds v.…
Also in this document: Dissent · Fay; Dissent · Nims.
2Cases cited52 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Lyeth v. HoeySupreme Court of the United States · 1938
- Buffalo Tool & Die Mfg. Co. v. CommissionerUnited States Tax Court · 1980
- Fulman v. United StatesSupreme Court of the United States · 1978
47 more not listed; retrieve them via the Exa API.