Coffman-Dobson Bank & Trust Co. v. Commissioner
United States Board of Tax Appeals
Under the facts shown it was error to include the widow's interest in community property in the taxable estate of the deceased husband.
1Opinion of the Court
OPINION.
Lansdon:
The petitioner, as executor of the last will and testament of Frederick M. Broadbent, deceased, has appealed from the action of the respondent in asserting additional estate taxes of $125.03 against that estate, alleging that in his determination of the taxable, estate the respondent erred in including community interests belonging to the widow. The case is submitted for decision upon the pleadings, which concede the basic allegation in subdivision (a) of the fifth paragraph of the petition, reading as follows:
The last will of the decedent disposed of his own estate, which,…
2Cases cited9 opinions
- Philbrick v. AndrewsWashington Supreme Court · 1894
- Ostheller v. Spokane & Inland Empire RailroadWashington Supreme Court · 1919
- Cox v. TompkinsonWashington Supreme Court · 1905
- Eckert v. SchmittWashington Supreme Court · 1910
- Adams v. BlackWashington Supreme Court · 1893
4 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Wells Fargo Bank & Union Trust Co., of the Will of Walter D. K. Gibson, Deceased v. United StatesCourt of Appeals for the Ninth Circuit · 1957
- Bomash v. CommissionerUnited States Tax Court · 1968
- Estate of CarsonCalifornia Court of Appeal · 1965
- Wells Fargo Bank & Union Trust Co. v. United StatesDistrict Court, N.D. California · 1955
- Cranston v. Security First National BankCalifornia Court of Appeal · 1965
7 more not listed; retrieve them via the Exa API.