Estate of Charles B. Longcor v. Commissioner
United States Tax Court
1. The petitioner's decedent acquired all of the property owned by him at his death during his marriage but prior to July 26, 1945, the effective date of the Oklahoma Community Property Act. The petitioner reported the decedent's gross estate as though the Oklahoma Community Property Act of 1945 were applicable to the property of the decedent.
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1. The petitioner's decedent acquired all of the property owned by him at his death during his marriage but prior to July 26, 1945, the effective date of the Oklahoma Community Property Act. The petitioner reported the decedent's gross estate as though the Oklahoma Community Property Act of 1945 were applicable to the property of the decedent. Held, that the Oklahoma Community Property Act of 1945 (now repealed) did not apply, for federal estate tax purposes, because the property had been acquired during coverture but prior to the effective date of the Act. Held, further, that the respondent…
1Opinion of the Court
Estate of Charles B. Longcor, Deceased, Harold M. Longcor, Administrator v. Commissioner.
Estate of Charles B. Longcor v. Commissioner
Docket Nos. 29963, 32987.
United States Tax Court
1954 Tax Ct. Memo LEXIS 314; 13 T.C.M. (CCH) 73; T.C.M. (RIA) 54039;
January 29, 1954
1. The petitioner's decedent acquired all of the property owned by him at his death during his marriage but prior to July 26, 1945, the effective date of the Oklahoma Community Property Act. The petitioner reported the decedent's gross estate as though the Oklahoma Community Property Act of 1945 were applicable to the property of…
2Cases cited3 opinions
- Helvering v. StuartSupreme Court of the United States · 1942
- Kane v. CommissionerUnited States Tax Court · 1948
- Midyett v. MidyettSupreme Court of Oklahoma · 1952