Bomash v. Commissioner
United States Tax Court
Decedent agreed by a statement at the end of her husband's will to permit her share of California community property in which she had an existing vested interest to pass under her husband's will into a trust from which she was to receive 50 percent of the income for her life with the other 50 percent of income during her life and the corpus after her death going to the children and grandchildren of decedent and her deceased husband.
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Decedent agreed by a statement at the end of her husband's will to permit her share of California community property in which she had an existing vested interest to pass under her husband's will into a trust from which she was to receive 50 percent of the income for her life with the other 50 percent of income during her life and the corpus after her death going to the children and grandchildren of decedent and her deceased husband. Decedent's husband died in 1942 and under the then applicable revenue laws the entire community property was included in his taxable estate. Held, decedent…
1Opinion of the Court
Estate of Fannie Bomash, Deceased, Julian Bomash, Administrator, Petitioner v. Commissioner of Internal Revenue, Respondent
Bomash v. Commissioner
Docket No. 5159-66
United States Tax Court
50 T.C. 667; 1968 U.S. Tax Ct. LEXIS 89;
July 31, 1968, Filed
Decision will be entered under Rule 50.
Decedent agreed by a statement at the end of her husband's will to permit her share of California community property in which she had an existing vested interest to pass under her husband's will into a trust from which she was to receive 50 percent of the income for her life with the other 50 percent of income…
2Cases cited19 opinions
- Lehman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Gregory v. CommissionerUnited States Tax Court · 1963
- Commissioner of Internal Revenue v. Mildred Irene SiegelCourt of Appeals for the Ninth Circuit · 1957
- Estate of Lela Barry Vardell, Deceased, First National Bank in Dallas v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1962
- Hoffman v. CommissionerUnited States Tax Court · 1943
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