Legal Opinion
Bessie Stanley, Estate of Joseph Stanley, Deceased, Bessie Stanley, Etc. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided November 12, 1964No. 19070_1PublishedCited by 9 opinions
1Opinion of the Court
DUNIWAY, Circuit Judge.
Petitioner, Bessie Stanley, seeks review of a decision of the Tax Court which is reported at 40 T.C. 851 (1963). We conclude that the decision of the Tax Court was correct.
The facts are stipulated. Joseph and Bessie Stanley were husband and wife, and all of their property was community property under the laws of the State of California. Joseph died on November 15, 1958. Before his death he and Bessie made three sales of property, one in 1952 and two in 1954. Each was of a linen supply business and of real and personal property. The sale price in each case was payable in…
2Cases cited3 opinions
- Bath v. United StatesDistrict Court, S.D. Texas · 1962
- Albert A. Bath v. United StatesCourt of Appeals for the Fifth Circuit · 1963
- Stanley v. CommissionerUnited States Tax Court · 1963
3Cited by9 opinions
- Estate of Robinson v. CommissionerUnited States Tax Court · 1977
- Skelly Oil Company v. United StatesDistrict Court, N.D. Oklahoma · 1966
- Collins v. United StatesDistrict Court, C.D. California · 1970
- Martha A. Willging, Individually and as of the Estate of John Z. Willging v. United StatesCourt of Appeals for the Ninth Circuit · 1973
- Vinnie A. Murphy v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1965
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