Gruy v. Commissioner
United States Board of Tax Appeals
1. The estate of decedent at the time of her death in 1933 consisted of community property and separate property. There were also community property debts and separate property debts. All community property was willed to decedent's husband and he was named independent executor without bond.
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1. The estate of decedent at the time of her death in 1933 consisted of community property and separate property. There were also community property debts and separate property debts. All community property was willed to decedent's husband and he was named independent executor without bond. In the year of decedent's death her husband paid all the community debts and took charge of the community property, of which he was the sole legatee, and thereafter dealt with it as his own. In the taxable year 1935 there was income from such property, which the surviving husband dealt with as his own, and…
1Opinion of the Court
*1284OPINION.
Black :
The first issue arises from the inclusion by the respondent in petitioner’s income for the year 1935 of $7,889.46 representing one-half of the income from community property of the decedent and her husband, Joseph Gruy. There is no dispute as to the amount of income involved. In support of his determination, the respondent contends that the income in question was received during the period of administration or settlement of the estate and is taxable to petitioner under section 161 (a) (3) of the [Revenue Act of 1934.1
The petitioner concedes that the separate estate of Lueile…
2Cases cited8 opinions
- Dakan v. DakanTexas Supreme Court · 1935
- Griggs v. BrewsterTexas Supreme Court · 1933
- Daube v. United StatesSupreme Court of the United States · 1933
- Lovejoy v. CockrellTexas Commission of Appeals · 1933
- Roberts v. CarlisleCourt of Appeals of Texas · 1928
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Gruy v. CommissionerUnited States Board of Tax Appeals · 1940