Bordes v. Commissioner
United States Tax Court
The decedent was a citizen and resident of France. He died on September 21, 1943. On the date of his death the decedent and his surviving spouse owned community property under the Civil Code of France which was situated in the United States.
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The decedent was a citizen and resident of France. He died on September 21, 1943. On the date of his death the decedent and his surviving spouse owned community property under the Civil Code of France which was situated in the United States. Held, the entire value of the community property situated in the United States is includible in the decedent's gross estate under section 811 (e) (2) of the Code, as it applied to estates of decedents dying between October 22, 1942, and December 31, 1947, except that part thereof constituting less than one-half which was identified and traced to the…
1Opinion of the Court
Estate of Louis Barthelemy Alexandre Bordes, Deceased, Clemence Anne Madeleine Bordes, Marie Therese Jacqueline Bequette, Fernand Francois Joseph Alexandre Bordes, Rose Marie Helene Lataillade, Beneficiaries, Petitioners, v. Commissioner of Internal Revenue, Respondent
Bordes v. Commissioner
Docket No. 27045
United States Tax Court
19 T.C. 1093; 1953 U.S. Tax Ct. LEXIS 218;
March 19, 1953, Promulgated
Decision will be entered under Rule 50.
The decedent was a citizen and resident of France. He died on September 21, 1943. On the date of his death the decedent and his surviving spouse owned community…
2Cases cited6 opinions
- Fernandez v. WienerSupreme Court of the United States · 1946
- United States v. RompelSupreme Court of the United States · 1945
- Heidt v. CommissionerUnited States Tax Court · 1947
- Vandenhoeck v. CommissionerUnited States Tax Court · 1944
- Neumann v. CommissionerUnited States Tax Court · 1947
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