United States v. Stapf

I respectfully dissent.

With deference, I feel compelled to say that, in my opinion, the result reached by *599the majority is repugnant to fundamental principles of community property law. Nothing in Texas law requires the holding. Nothing in tax law requires it. And, the decision is inconsistent with the purposes of the equalization provisions of the Revenue Act of 1948 which put an end to the tax War-Between-the-States.

I

Testamentary Instructions to Pay Community Debts and Administration Expenses.

A. The Will

This case stands alone. As far as I have been able to discover, no one, in Texas or in…