Sokolow v. Commissioner
United States Board of Tax Appeals
1. The entire community estate of a husband and wife, residents of California, is properly included in the gross estate of the husband. 2. The respondent is not estopped to reassert a tax liability theretofore abated by him. 3. Assessment and/or collection of the tax here involved is not barred by the statute of limitations.
1Opinion of the Court
ALEXANDER T. SOKOLOW AND H. O. HUNTER, EXECUTORS, ESTATE OF ANGELINA ARADO IHMSEN, DECEASED, TRANSFEREE AND SOLE BENEFICIARY OF THE ESTATE OF MAX F. IHMSEN, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Sokolow v. Commissioner
Docket No. 29072.
United States Board of Tax Appeals
22 B.T.A. 349; 1931 BTA LEXIS 2132;
February 25, 1931, Promulgated
1. The entire community estate of a husband and wife, residents of California, is properly included in the gross estate of the husband.
2. The respondent is not estopped to reassert a tax liability theretofore abated by him.
3.…
2Cases cited7 opinions
- United States v. RobbinsSupreme Court of the United States · 1926
- Colgate v. United StatesSupreme Court of the United States · 1929
- Oilbelt Motor Co. v. CommissionerUnited States Board of Tax Appeals · 1929
- Craig v. CommissionerUnited States Board of Tax Appeals · 1929
- Sokolow v. CommissionerUnited States Board of Tax Appeals · 1931
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