Helis v. Commissioner
United States Tax Court
Decedent died July 25, 1950, while domiciled in Louisiana. He was survived by his wife, a son, and three daughters, all of maturity. He left a gross estate of over $ 5,000,000 as his share of the community.
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Decedent died July 25, 1950, while domiciled in Louisiana. He was survived by his wife, a son, and three daughters, all of maturity. He left a gross estate of over $ 5,000,000 as his share of the community. There were community debts at the time of his death of $ 713,180.50 to be paid out of the community property of over $ 10,000,000 and liquid assets with which to pay them of over $ 2,000,000. The administration of the community was unnecessary except for the purpose of facilitating the computation and payment of the State and Federal inheritance and estate taxes due from the decedent's…
1Opinion of the Court
Estate of William G. Helis, Deceased, William G. Helis, Jr., Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent
Helis v. Commissioner
Docket No. 55958
United States Tax Court
26 T.C. 143; 1956 U.S. Tax Ct. LEXIS 209;
April 25, 1956, Filed
Decision will be entered under Rule 50.
Decedent died July 25, 1950, while domiciled in Louisiana. He was survived by his wife, a son, and three daughters, all of maturity. He left a gross estate of over $ 5,000,000 as his share of the community. There were community debts at the time of his death of $ 713,180.50 to be paid out of the community…
2Cases cited6 opinions
- Dixon v. Dixon's ExecutorsSupreme Court of Louisiana · 1832
- Succession of HelisSupreme Court of Louisiana · 1954
- Vaccaro v. United StatesDistrict Court, E.D. Louisiana · 1944
- Gannett v. CommissionerUnited States Tax Court · 1955
- McCullough v. United StatesDistrict Court, W.D. Louisiana · 1955
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