Crail v. Commissioner
United States Board of Tax Appeals
Held, that decedent and his wife, a California marital community, had an oral understanding and agreement transmuting separate property into community estate.
1Opinion of the Court
*660OPINION.
Disney:
Since the income here involved is from property shown to have been acquired by the decedent prior to July 29, 1927, in part prior to marriage in 1920, the question is whether there was transmutation of the husband’s separate property into community estate. We are governed by California law on the question as to what constitutes community estate. Black v. Commissioner, 114 Fed. 355; Talcott v. United States, 23 Fed. (2d) 897. That an oral agreement is in that state sufficient can not be doubted, under many decisions, including Kenney v. Kenney, 30 Pac. (2d) 398; In re…
2Cases cited14 opinions
- Kenney v. KenneyCalifornia Supreme Court · 1934
- Kaltschmidt v. WeberCalifornia Supreme Court · 1904
- Hobbs v. Massasoit Whip Co.Massachusetts Supreme Judicial Court · 1893
- Title Insurance Etc. Co. v. IngersollCalifornia Supreme Court · 1908
- Smith v. SmithCalifornia Court of Appeal · 1920
9 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Crail v. CommissionerUnited States Board of Tax Appeals · 1942
- Estate of E. L. Brannon v. CommissionerUnited States Tax Court · 1947
- Estate of G. Topper v. CommissionerUnited States Tax Court · 1946
- Reeve v. CommissionerUnited States Tax Court · 1947