Weber v. Commissioner
United States Tax Court
Under the law of the State of California, jointly owned property is not property subject to general claims for the purpose of computing the deduction for property previously taxed under section 812 (e), I. R. C. 1939.
1Opinion of the Court
Estate of Vern C. Weber, Deceased, Adeline M. Weber, Administratrix, Petitioner v. Commissioner of Internal Revenue, Respondent
Weber v. Commissioner
Docket No. 61165
United States Tax Court
29 T.C. 1170; 1958 U.S. Tax Ct. LEXIS 228;
March 26, 1958, Filed
Decision will be entered for the respondent.
Under the law of the State of California, jointly owned property is not property subject to general claims for the purpose of computing the deduction for property previously taxed under section 812 (e), I. R. C. 1939.
William J. Mazzera, Esq., for the petitioner.
Edward H. Boyle, Esq., for the respondent.
Le…
2Cases cited13 opinions
- Zeigler v. BonnellCalifornia Court of Appeal · 1942
- King v. KingCalifornia Court of Appeal · 1951
- Pepin v. StricklinCalifornia Court of Appeal · 1931
- Estate of ZaringCalifornia Court of Appeal · 1949
- Nichols v. DandoCalifornia Court of Appeal · 1940
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