Bressani v. Commissioner
United States Tax Court
Held, where a wife executes a document simultaneously with the execution of her husband's will, consenting and electing to be bound by her husband's will, wherein the will disposes of not only the husband's interest in the community property but also his wife's interest, the wife's interest in the community property passes to the devisee by gift on the date of the husband's death.
1Opinion of the Court
Estate of Emma Bressani, Deceased, Barbara Jane Hansen, Administratrix, Petitioner, v. Commissioner of Internal Revenue, Respondent
Bressani v. Commissioner
Docket No. 4128-63
United States Tax Court
45 T.C. 373; 1966 U.S. Tax Ct. LEXIS 149;
January 19, 1966, Filed
Decision will be entered for the petitioner.
Held, where a wife executes a document simultaneously with the execution of her husband's will, consenting and electing to be bound by her husband's will, wherein the will disposes of not only the husband's interest in the community property but also his wife's interest, the wife's interest in…
2Cases cited12 opinions
- Commissioner of Internal Revenue v. Mildred Irene SiegelCourt of Appeals for the Ninth Circuit · 1957
- Flanagan v. Capital National BankCalifornia Supreme Court · 1931
- Chase Nat'l Bank v. CommissionerUnited States Tax Court · 1955
- Siegel v. CommissionerUnited States Tax Court · 1956
- Security-First National Bank v. StackCalifornia Court of Appeal · 1939
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