Legal Opinion

Guitar v. United States

District Court, N.D. Texas

Decided November 5, 1955No. Civ. A. No. 1290PublishedCited by 3 opinions

1Opinion of the Court

ESTES, District Judge.

Findings of Fact

1. G. E. Jones and Martha Boggs Jones were married only one time and that to each other. They had only two children, W. B. Jones and Ernestine Jones Guitar, both of whom survived them. On June 21, 1930, Martha Boggs Jones died intestate. There was no administration on her estate and there was no necessity therefor.

2. At the time of the death of Martha Boggs Jones, there was a community estate of herself and her husband, G. E. Jones, of approximately $181,554.42. The cash in this community estate amounted to $3,257.18. The rest of the estate was made up…

2Cases cited13 opinions

  1. Belotti v. . BickhardtNew York Court of Appeals · 1920
  2. Stiles v. HawkinsTexas Commission of Appeals · 1918
  3. King v. BruceTexas Supreme Court · 1947
  4. Spencer v. PettitTexas Commission of Appeals · 1928
  5. Spencer v. PettitTexas Commission of Appeals · 1931

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3Cited by3 opinions

  1. Yourik v. MalloneeCourt of Special Appeals of Maryland · 2007
  2. Estate of Bailey v. CommissionerUnited States Tax Court · 1982
  3. Estate of Bailey v. CommissionerUnited States Tax Court · 1982

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