Weber v. Commissioner
United States Tax Court
Under the law of the State of California, jointly owned property is not property subject to general claims for the purpose of computing the deduction for property previously taxed under section 812 (e), I. R. C. 1939.
1Opinion of the Court
OPINION.
LeMike, Judge:
This proceeding involves a deficiency in estate tax in the amount of $13,484.55.
All of the facts were stipulated, are so found, and are incorporated herein by reference.
Adeline M. Weber is the duly appointed and acting administratrix of the Estate of Yem 0. Weber, Deceased. The estate tax return was filed with the director of internal revenue at San Francisco, California.
Charles J. Weber, the father of decedent, died on November 10,1946. The property of Charles was taxed under the provisions of the Federal estate tax law.
Certain portions of the property previously taxed…
2Cases cited12 opinions
- Zeigler v. BonnellCalifornia Court of Appeal · 1942
- King v. KingCalifornia Court of Appeal · 1951
- Pepin v. StricklinCalifornia Court of Appeal · 1931
- Estate of ZaringCalifornia Court of Appeal · 1949
- Nichols v. DandoCalifornia Court of Appeal · 1940
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Weber v. CommissionerUnited States Tax Court · 1958