Esperson v. Commissioner
United States Board of Tax Appeals
1. Community property laws of Texas. - (a) Funeral expense of a deceased spouse, in its entirety, is deductible from the gross estate of such deceased in determining the net estate.
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1. Community property laws of Texas. - (a) Funeral expense of a deceased spouse, in its entirety, is deductible from the gross estate of such deceased in determining the net estate. (b) A loan made by the wife to the husband, during coverture, out of her separate funds, is a personal and not a community debt, and the total amount of such loan is deductible from the gross estate of the deceased in determining net estate. 2. The alleged purchase by decedent's two employees of certain securities held not to be a bona fide purchase.
1Opinion of the Court
*1289OPINION.
Love:
In this proceeding the petitioner, as executrix of the last will of Niels Esperson, deceased, claims the right to deduct from the gross estate of the decedent the full amount of his funeral expenses; while the respondent urges that such expense is a community debt and only one-half of same is deductible from the gross estate of Niels Esperson, deceased. The amount of those funeral expenses is not in dispute. We believe the respondent is in error on this point and so hold. The question will be discussed later in this opinion.
The Commissioner allowed as a deduction only one-half of…
2Cases cited8 opinions
- Arnold v. LeonardTexas Supreme Court · 1925
- Goldberg v. ZellnerTexas Commission of Appeals · 1921
- Succession of PizzatiSupreme Court of Louisiana · 1917
- Gilroy v. RichardsCourt of Appeals of Texas · 1901
- Slavin v. GreeverCourt of Appeals of Texas · 1919
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Esperson v. CommissionerUnited States Board of Tax Appeals · 1928