Burkitt v. Commissioner
United States Board of Tax Appeals
Where the one-half interest of the wife in community property descended to her children, who conveyed it to the husband of the decedent for the purpose of facilitating the administration of the estate, held, that property identified as forming part of the wife's estate, and the proceeds of so much as had been realized upon, was no part of the estate of the husband, who died within a year after the death of the wife.
1Opinion of the Court
APPEAL OF GEORGE W. BURKITT ESTATE.
Burkitt v. Commissioner
Docket No. 2038.
United States Board of Tax Appeals
3 B.T.A. 1158; 1926 BTA LEXIS 2459;
April 3, 1926, Decided Submitted November 1, 1925.
Where the one-half interest of the wife in community property descended to her children, who conveyed it to the husband of the decedent for the purpose of facilitating the administration of the estate, held, that property identified as forming part of the wife's estate, and the proceeds of so much as had been realized upon, was no part of the estate of the husband, who died within a year after the death…
2Cases cited1 opinion
- Appeal of Burkitt EstateUnited States Board of Tax Appeals · 1926