Legal Opinion

Appeal of Burkitt Estate

United States Board of Tax Appeals

Decided April 3, 1926No. Docket No. 2038PublishedCited by 3 opinions

1Opinion of the Court

*1161OPINION.

Phillips:

Mary E. Burkitt predeceased her husband, George W. Burkitt, Sr., the decedent whose estate is the appellant in this matter, by about a year. Her estate consisted almost wholly of her community interest in the property accumulated by her and her husband, which comprised 54 parcels of real estate, in which they owned the entire title, and 25 parcels, in which they had a joint interest with others, several items of stocks and bonds, and over 500 notes owing from some 123 persons, many of these notes being payable in installments. Under the laws of Texas the wife’s community…

2Cited by3 opinions

  1. Burkitt v. CommissionerUnited States Board of Tax Appeals · 1926
  2. Rodiek v. CommissionerUnited States Board of Tax Appeals · 1936
  3. Rolfe v. CommissionerUnited States Board of Tax Appeals · 1929

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