Hargis v. Commissioner
United States Tax Court
1. Held, a deceased husband's estate is taxable upon one-half of the income derived during the administration of Texas community property, following Estate of J. T. Sneed, Jr., 17 T. C. 1344. 2. Held, the periods of administration of two estates terminated in the year in which the principal administration proceedings were closed and the ordinary duties of administration completed.
1Opinion of the Court
OPINION.
Van Fossan, Judge:
The first issue for determination is whether all the income from the community property of J. F. Hargis and Mary M. Hargis for the year 1946 is to be taxed to the Estate of J. F. Hargis, or divided between his estate and Mary M. Hargis or her estate.2 J. F. Hargis died in December 1945, devising all of his estate to his widow, Mary H. Hargis. She died intestate in the next month, January 16, 1946. The income received during 1946 was almost entirely from the community property previously owned by J. F. Hargis and his wife. The question presented has been recently…
Also in this document: Dissent.
2Cases cited7 opinions
- Williams v. CommissionerUnited States Tax Court · 1951
- Chick v. CommissionerUnited States Tax Court · 1946
- Chick v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
- Carlisle v. CommissionerCourt of Appeals for the Sixth Circuit · 1948
- Sneed v. CommissionerUnited States Tax Court · 1952
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Julius Garfinckel & Co., Incorporated (Successor to Brooks Brothers, Inc., Formerly the A. Depinna Company) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- Miller v. CommissionerUnited States Tax Court · 1963
- LeFiell v. CommissionerUnited States Tax Court · 1953
- Le Fiell v. CommissionerUnited States Tax Court · 1953
- Estate of W. Haden v. CommissionerUnited States Tax Court · 1953
5 more not listed; retrieve them via the Exa API.