Grimm v. Commissioner
United States Tax Court
Prior to D's death, D and P, American citizens, were husband and wife and resided in the Philippines. Following D's death, P moved back to the State of Utah where D's estate was probated. Under Philippine law, the relationship between a husband and wife is classified as a "conjugal partnership," a concept substantially similar to the relationship under the community property laws of the State of Washington.
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Prior to D's death, D and P, American citizens, were husband and wife and resided in the Philippines. Following D's death, P moved back to the State of Utah where D's estate was probated. Under Philippine law, the relationship between a husband and wife is classified as a "conjugal partnership," a concept substantially similar to the relationship under the community property laws of the State of Washington. At the time of D's death, the "conjugal partnership" between D and P was owed approximately $ 3 million, due and payable, in accord with a prior agreement, in the remaining three of five…
1Opinion of the Court
OPINION
GERBER, Judge:
Respondent determined deficiencies in petitioner’s Federal income tax liabilities for 1978, 1979, and 1981, in the amounts of $289,958, $217,555, and $32,999, respectively. The issues for our consideration are: (1) Whether 50 percent of community income, all of which was received by decedent’s estate, is taxable to petitioner when received by petitioner’s husband’s estate; and (2) whether the statute of limitations on assessment of a deficiency has expired for the taxable year 1978.
At the time of filing the petition in this case, petitioner resided in Tooele, Utah. This…
2Cases cited27 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Corliss v. BowersSupreme Court of the United States · 1930
- Poe v. SeabornSupreme Court of the United States · 1930
22 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Estate of Machat v. CommissionerUnited States Tax Court · 1998
- Maxine T. Grimm v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1990
- Grimm v. CommissionerUnited States Tax Court · 1987
- Hilton v. CommissionerUnited States Tax Court · 1990