Newman v. Commissioner
United States Board of Tax Appeals
Where a testamentary executrix of an estate, who was also a legatee under her deceased husband's will, received certain income from community property which was owned one-half by the deceased husband and one-half by her in her individual capacity, held, that under the laws of Louisiana only the one-half of the community property owned by the deceased husband was transmitted to the testamentary executrix; held, further, that only the income from the one-half of the community…
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Where a testamentary executrix of an estate, who was also a legatee under her deceased husband's will, received certain income from community property which was owned one-half by the deceased husband and one-half by her in her individual capacity, held, that under the laws of Louisiana only the one-half of the community property owned by the deceased husband was transmitted to the testamentary executrix; held, further, that only the income from the one-half of the community property owned by the wife in her individual capacity is taxable to her.
1Opinion of the Court
OPINION.
Tyson:
This proceeding is for the redetermination of a deficiency in income tax for the year 1932 in the amount of $320.06. It is claimed by the petitioner that not only is there no deficiency, but that she has made an overpayment of income tax for 1932 in the sum of $284.37, exclusive of interest.
*73The only question in controversy is whether the agreed amount of $4,096.20, being the income from November 30, 1932, to and including December 31, 1932, derived from personal property formerly owned by the petitioner and decedent in community, or any part thereof, constitutes taxable income…
2Cases cited6 opinions
- Schreiber v. Beer's Widow & HeirsSupreme Court of Louisiana · 1922
- Verrier v. LorisSupreme Court of Louisiana · 1896
- Le Goaster v. Lafon AsylumSupreme Court of Louisiana · 1923
- Succession of SerresSupreme Court of Louisiana · 1914
- Succession of BollingerSupreme Court of Louisiana · 1878
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Estate of Felix J. Dreyfous v. CommissionerUnited States Tax Court · 1952
- Estate of Henderson v. CommissionerUnited States Tax Court · 1943
- Newman v. CommissionerUnited States Board of Tax Appeals · 1938