Hill v. Commissioner
United States Board of Tax Appeals
1. Where a husband and wife are domiciled in California and the wife acquires property by gift, bequest, devise, or descent, such property, with the rents, issues, and profits thereof, is her separate property, and where it appears that she turned over to her husband for investment certain sums inherited by her, which property was managed by him during his lifetime, such property should not be included in his gross estate for the purposes of the Federal estate tax. 2. The…
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1. Where a husband and wife are domiciled in California and the wife acquires property by gift, bequest, devise, or descent, such property, with the rents, issues, and profits thereof, is her separate property, and where it appears that she turned over to her husband for investment certain sums inherited by her, which property was managed by him during his lifetime, such property should not be included in his gross estate for the purposes of the Federal estate tax. 2. The evidence presented in this case being insufficient to show that the other property to which the decedent held title at the…
1Opinion of the Court
PAUL F. HILL, RAYMOND C. HILL, FRANK C. HILL AND ADA M. HILL, EXECUTORS, ESTATE OF D. F. HILL, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Hill v. Commissioner
Docket No. 29399.
United States Board of Tax Appeals
24 B.T.A. 1144; 1931 BTA LEXIS 1534;
December 11, 1931, Promulgated
1. Where a husband and wife are domiciled in California and the wife acquires property by gift, bequest, devise, or descent, such property, with the rents, issues, and profits thereof, is her separate property, and where it appears that she turned over to her husband for investment certain sums…
2Cases cited19 opinions
- Pereira v. PereiraCalifornia Supreme Court · 1909
- In Re Estate of PepperCalifornia Supreme Court · 1910
- Jackson v. TorrenceCalifornia Supreme Court · 1890
- Estate of GoldCalifornia Supreme Court · 1915
- Stewart v. StewartCalifornia Supreme Court · 1928
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