Claiborne v. Commissioner
United States Board of Tax Appeals
1. The decedent died on January 21, 1934, domiciled in the State of Washington, and left one-fifth of her estate to her surviving spouse and four-fifths to her two sons by a prior marriage, at the same time declaring in her will that her husband had no community interest in her property.
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1. The decedent died on January 21, 1934, domiciled in the State of Washington, and left one-fifth of her estate to her surviving spouse and four-fifths to her two sons by a prior marriage, at the same time declaring in her will that her husband had no community interest in her property. Her husband and her two sons thereafter agreed to take one-third and two-thirds of her estate respectively, and the Commissioner accordingly treated two-thirds of her estate as her separate property for estate tax purposes. The decedent's estate was amassed after marriage by her personal efforts and by…
1Opinion of the Court
AUSTIN LEIGH CLAIBORNE, JOHN L. CLAIBORNE, AND JAY C. ALLEN, EXECUTORS OF THE LAST WILL AND TESTAMENT OF LAURA ALLEN, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Claiborne v. Commissioner
Docket No. 89703.
United States Board of Tax Appeals
40 B.T.A. 722; 1939 BTA LEXIS 810;
October 18, 1939, Promulgated
1. The decedent died on January 21, 1934, domiciled in the State of Washington, and left one-fifth of her estate to her surviving spouse and four-fifths to her two sons by a prior marriage, at the same time declaring in her will that her husband had no community interest…
2Cases cited11 opinions
- United States v. RobbinsSupreme Court of the United States · 1926
- Lang v. CommissionerSupreme Court of the United States · 1938
- State v. Snohomish CountyWashington Supreme Court · 1912
- Abbott v. WetherbyWashington Supreme Court · 1893
- Puget Sound Power & Light Co. v. City of SeattleWashington Supreme Court · 1921
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