Murphy v. Commissioner
United States Tax Court
Prior to 1942 petitioner and her husband were domiciled in California and held three pieces of real property as community property under the laws of California. On February 9, 1942, petitioner and her husband signed a deed granting the said properties to themselves as joint tenants. On February 15, 1948, petitioner and her husband granted the properties then held as joint tenants to a third person.
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Prior to 1942 petitioner and her husband were domiciled in California and held three pieces of real property as community property under the laws of California. On February 9, 1942, petitioner and her husband signed a deed granting the said properties to themselves as joint tenants. On February 15, 1948, petitioner and her husband granted the properties then held as joint tenants to a third person. On February 16, 1948, the said third person by grant deed granted to petitioner and her husband the properties as tenants in common. Petitioner's husband died testate on December 2, 1948, leaving…
1Opinion of the Court
Vinnie A. Murphy, Petitioner, v. Commissioner of Internal Revenue, Respondent
Murphy v. Commissioner
Docket No. 3957-62
United States Tax Court
41 T.C. 608; 1964 U.S. Tax Ct. LEXIS 152;
February 6, 1964, Filed
Decision will be entered under Rule 50.
Prior to 1942 petitioner and her husband were domiciled in California and held three pieces of real property as community property under the laws of California. On February 9, 1942, petitioner and her husband signed a deed granting the said properties to themselves as joint tenants. On February 15, 1948, petitioner and her husband granted the properties…
2Cases cited11 opinions
- Blair v. Oesterlein MacHine Co.Supreme Court of the United States · 1927
- Lang v. CommissionerSupreme Court of the United States · 1933
- Massaglia v. CommissionerUnited States Tax Court · 1959
- Widener v. CommissionerUnited States Board of Tax Appeals · 1927
- Bull v. CommissionerUnited States Board of Tax Appeals · 1927
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