Melczer v. Commissioner
United States Board of Tax Appeals
1. Under section 302(e) of the Revenue Act of 1924 there should be included in the gross estate of the decedent the full value of property acquired by the decedent and his wife as joint tenants prior to and subsequent to the passage of the Revenue Act of 1924. 2. The fact that such property was acquired by the decedent and his wife, residents of California, with community property does not establish that any part of such property "originally belonged" to the wife within the…
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1. Under section 302(e) of the Revenue Act of 1924 there should be included in the gross estate of the decedent the full value of property acquired by the decedent and his wife as joint tenants prior to and subsequent to the passage of the Revenue Act of 1924. 2. The fact that such property was acquired by the decedent and his wife, residents of California, with community property does not establish that any part of such property "originally belonged" to the wife within the meaning of the statute so as to exclude any part of it from the decedent's gross estate, since the wife had no vested…
1Opinion of the Court
*127OPINION.
McMahon :
The petition in this proceeding was filed in the name of - Emma Melczer as executrix of the estate of Joseph Melczer and also in the name of Emma Melczer as surviving widow and joint tenant of the decedent. From the record it does not appear that a deficiency letter was mailed by the respondent to Emma Melczer in her individual capacity. The deficiency letter which is the basis of the petition was addressed to Emma Melczer as executrix of the estate of Joseph Melczer and the deficiency therein determined is one in estate tax against the estate of Joseph Melczer. Since there…
2Cases cited9 opinions
- Tyler v. United StatesSupreme Court of the United States · 1930
- United States v. RobbinsSupreme Court of the United States · 1926
- Kennedy v. McMurrayCalifornia Supreme Court · 1915
- In Re Estate of HarrisCalifornia Supreme Court · 1915
- In Re Estate of GurnseyCalifornia Supreme Court · 1918
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- McRae v. CommissionerUnited States Board of Tax Appeals · 1934
- Melczer v. CommissionerUnited States Board of Tax Appeals · 1931