Malloy v. Commissioner
United States Board of Tax Appeals
1. Real property in the State of Washington, purchased and improved by a husband with capital accumulated by him in a noncommunity property state before he and his wife became domiciled in Washington, held not to be community property. 2. Testator devised his separately owned property in Washington State to his wife as sole executrix and trustee, with full power, in her discretion, to sell, lease, partition, exchange and encumber the same; but with direction to hold the same…
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1. Real property in the State of Washington, purchased and improved by a husband with capital accumulated by him in a noncommunity property state before he and his wife became domiciled in Washington, held not to be community property. 2. Testator devised his separately owned property in Washington State to his wife as sole executrix and trustee, with full power, in her discretion, to sell, lease, partition, exchange and encumber the same; but with direction to hold the same and any increase or substitution thereof together and not distribute it until their youngest child became 21 years old,…
1Opinion of the Court
*719OPINION.
Seawell:
The petitioner bases her claim to immunity to the further income tax proposed by the Commissioner upon two grounds, *720viz: (1) That tbe Malloy Apartment property was community property, one half belonging to her individually; and (2) that under the will of Augus P. Malloy his interest in said property immediately upon his death vested in the devisees, who were entitled, rather than the estate, to the profit arising from its sale. We will consider these propositions in their order.
1. Was the Malloy Apartment community property? Under the facts here present we must hold against…
2Cases cited13 opinions
- Missouri, Kansas & Texas Railway Co. v. WulfSupreme Court of the United States · 1913
- Yesler v. HochstettlerWashington Supreme Court · 1892
- Brown v. ScofieldWashington Supreme Court · 1923
- Kraemer v. KraemerCalifornia Supreme Court · 1877
- Brookman v. DurkeeWashington Supreme Court · 1907
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3Cited by1 opinion
- Malloy v. CommissionerUnited States Board of Tax Appeals · 1933