Vinnie A. Murphy v. Commissioner of Internal Revenue

DUNIWAY, Circuit Judge:

This is a petition for review of a decision of the Tax Court of the United States. We affirm. Petitioner, Vinnie A. Murphy, is the widow of Dr. Henry C. Murphy, who died on December 2, 1948. The Murphys were residents of California and they owned three parcels of improved real property which they held as community property until February 9,1942. At that time they changed the ownership of these properties to joint tenancies. From then until February 16, 1948 they each owned, as separate property, an undivided interest as joint tenant in the three parcels. On February 16,…