Estate of Kingdon ex rel. Kingdon v. Commissioner

OPINION.

Leech, Jv/Lge:

The respondent, by his answer, affirmatively alleges facts which he contends estop the executors of the decedent’s estate from claiming the properties in controversy were other than community property. The respondent, therefore, has the burden of proving all the essential elements constituting an estoppel. United States v. Dickinson, 95 Fed. (2d) 65; Hull v. Commissioner, 87 Fed. (2d) 260; Commissioner v. Union Pacific R. R. Co., 86 Fed. (2d) 637; Joyce v. Gentsch, 141 Fed. (2d) 891. The facts upon which the respondent relies as constituting an equitable estoppel are…