Legal Opinion
Estate of Daisy F. Christ, Deceased, Robert Johnson Christ v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided May 9, 1973No. 71-1229 to 71-1231PublishedCited by 102 opinions
1Opinion of the Court
ALFRED T. GOODWIN, Circuit Judge:
The only issue in these consolidated income and estate tax cases is the value of the interest received by the decedent, Daisy F. Christ, when she elected to take under the will of her deceased husband, Andrew, in 1952. The Tax Court resolved the issue adversely to the taxpayer, 54 T.C. 493 (1970). We affirm.
When her husband died, Mrs. Christ was faced with a choice open to many California widows: whether to take her share of the community property by op eration of-state law, or elect to allow her share of the community property to pass under her husband’s will…
2Cases cited10 opinions
- Estate of Christ v. Comm'rUnited States Tax Court · 1970
- United States v. Howard Past, of the Estate of Edna C. Rosedale Ogg, DeceasedCourt of Appeals for the Ninth Circuit · 1965
- Hanley v. United StatesUnited States Court of Claims · 1945
- Miami Beach First National Bank v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- Koshland's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
5 more not listed; retrieve them via the Exa API.
3Cited by102 opinions
- Parker v. CommissionerUnited States Tax Court · 1986
- Estate of Newhouse v. CommissionerUnited States Tax Court · 1990
- Fehrs v. United StatesUnited States Court of Claims · 1980
- Estate of Di Rezza v. CommissionerUnited States Tax Court · 1982
- Trans City Life Ins. Co. v. CommissionerUnited States Tax Court · 1996
97 more not listed; retrieve them via the Exa API.