Gray v. Commissioner
United States Tax Court
The decedent and her husband were members of a California marital community. The community property of the decedent and her husband was all pre-1923 California community property, having been acquired before that date, or was the income on reinvestment of the proceeds thereof. The decedent's husband died testate in 1933. His will left the residuary estate in trust. The decedent was the beneficiary for life of the income of this trust.
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The decedent and her husband were members of a California marital community. The community property of the decedent and her husband was all pre-1923 California community property, having been acquired before that date, or was the income on reinvestment of the proceeds thereof. The decedent's husband died testate in 1933. His will left the residuary estate in trust. The decedent was the beneficiary for life of the income of this trust. The respondent determined that the election by the decedent to accept, under her deceased husband's will, the income for life of the community property in trust…
1Opinion of the Court
OPINION.
Van Fossan, Judge:
The basic issue in this case is whether or not Selina J. Gray made a transfer of an interest in 'her deceased husband’s estate within the meaning of section 811 (c) of the Internal Revenue Code.1
Gray and his wife, Selina J. Gray, had resided and had been domiciled in California, since their marriage. Gray died testate in 1983. His will made specific bequests to his niece and his two sons. The residuary estate was left in trust. The wife, Selina J. Gray, was the beneficiary for life of the income of this trust, remainder to the testator’s two sons.
Under California…
2Cases cited10 opinions
- United States v. RobbinsSupreme Court of the United States · 1926
- Helvering v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1942
- Spreckels v. SpreckelsCalifornia Supreme Court · 1916
- Blethen v. Pacific Mutual Life InsuranceCalifornia Supreme Court · 1926
- McKay v. LauristonCalifornia Supreme Court · 1928
5 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Sbicca v. CommissionerUnited States Tax Court · 1960
- Bomash v. CommissionerUnited States Tax Court · 1968
- United States v. Martin Wright GordonCourt of Appeals for the Fifth Circuit · 1969
- Whiteley v. United StatesDistrict Court, W.D. Washington · 1963
- Rundle v. WelchDistrict Court, S.D. Ohio · 1960
4 more not listed; retrieve them via the Exa API.