Estate of Fulmer v. Commissioner
United States Tax Court
H, the decedent, was responsible for certain torts before his death. P, his estate, paid, in accordance with an order of a Texas court, the claims of the victims of such torts entirely out of H's share of the community property. Out of such share, P also paid attorney's fees with respect to such claims. On such facts, the Commissioner moved for summary judgment in his favor.
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H, the decedent, was responsible for certain torts before his death. P, his estate, paid, in accordance with an order of a Texas court, the claims of the victims of such torts entirely out of H's share of the community property. Out of such share, P also paid attorney's fees with respect to such claims. On such facts, the Commissioner moved for summary judgment in his favor. Held: 1. P may deduct the tort judgments and the attorney's fees paid with respect to such claims in full since, under Texas law, it was proper to pay such amounts from the one-half portion of the community property…
1Opinion of the Court
OPINION
Simpson, Judge:
This matter is before us on the Commissioner’s motion, which we shall treat as a motion for summary judgment under Rule 121, Tax Court Rules of Practice and Procedure.1 At the hearing on the motion, the parties agreed that there is no genuine issue as to any material fact and that a decision may be rendered by us as a matter of law pursuant to Rule 121, but each party asked that a decision be entered in its favor. The sole issue raised by the motion is whether certain tort judgments and certain attorney’s fees paid with respect thereto, which were ordered by a Texas…
2Cases cited29 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Espinoza v. CommissionerUnited States Tax Court · 1982
- Cool Fuel, Incorporated v. William H. Connett, Etc.Court of Appeals for the Ninth Circuit · 1982
- Dakan v. DakanTexas Supreme Court · 1935
- Shiosaki v. CommissionerUnited States Tax Court · 1974
24 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Ward v. CommissionerUnited States Tax Court · 1986
- Estate of Cavenaugh v. CommissionerUnited States Tax Court · 1993
- Estate of Harmon v. CommissionerUnited States Tax Court · 1985
- Estate of Lidbury v. CommissionerUnited States Tax Court · 1985
- Estate of Watson v. CommissionerUnited States Tax Court · 1990
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