Legal Opinion

Crocker First Nat. Bank of San Francisco v. United States

Court of Appeals for the First Circuit

Decided June 29, 1950No. 12438_1PublishedCited by 4 opinions

1Opinion of the Court

MATHEWS, Circuit Judge.

Sanford ' Plummer 'and Caroline Alice Plummer were married in California on March 1, 1904, and' thereafter resided in California, living together as husband and wife, until May 23, 1941, on which date Sanford Plummer died testate, leaving an estate consisting of his interest in community property of himself and Caroline Alice Plummer.

In California, prior to July 29, 1927, the wife’s interest in community property was not a vested interest. 1 Section 161a of the California Civil Code, effective July 29, 1927, provided: “The respective interests of the husband and wife in…

2Cases cited16 opinions

  1. Talcott v. United StatesCourt of Appeals for the Ninth Circuit · 1928
  2. Buck v. HelveringCourt of Appeals for the Ninth Circuit · 1934
  3. Koshland's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
  4. United States v. GoodyearCourt of Appeals for the Ninth Circuit · 1938
  5. Hannah v. SwiftCourt of Appeals for the Ninth Circuit · 1932

11 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. Estate of CushingCalifornia Court of Appeal · 1952
  2. Douglas v. CommissionerUnited States Tax Court · 1959
  3. Sadie Katz v. United StatesCourt of Appeals for the Ninth Circuit · 1967
  4. Douglas v. CommissionerUnited States Tax Court · 1959

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