Bressani v. Commissioner
United States Tax Court
Held, where a wife executes a document simultaneously with the execution of her husband's will, consenting and electing to be bound by her husband's will, wherein the will disposes of not only the husband's interest in the community property but also his wife's interest, the wife's interest in the community property passes to the devisee by gift on the date of the husband's death.
1Opinion of the Court
Fay, Judge:
The Commissioner has determined a deficiency in estate tax of $60,512.11. The only issue for decision is whether decedent had, at the date of her death, a community property interest in a piece of property known as the Stevens Creek property.
FINDINGS OF FACT
Some of tlie facts have been stipulated, are so found, and the stipulation of facts, together with the exhibits attached thereto, is incorporated herein by this reference.
Emma Bressani (hereinafter sometimes referred to as decedent) died intestate on J une 15,1959. Decedent was a resident of California at the time of her death.…
2Cases cited11 opinions
- Commissioner of Internal Revenue v. Mildred Irene SiegelCourt of Appeals for the Ninth Circuit · 1957
- Flanagan v. Capital National BankCalifornia Supreme Court · 1931
- Chase Nat'l Bank v. CommissionerUnited States Tax Court · 1955
- Siegel v. CommissionerUnited States Tax Court · 1956
- Security-First National Bank v. StackCalifornia Court of Appeal · 1939
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Estate of Sparling v. CommissionerUnited States Tax Court · 1973
- Hambleton v. CommissionerUnited States Tax Court · 1973
- Estate of Steinman v. CommissionerUnited States Tax Court · 1978
- Bressani v. CommissionerUnited States Tax Court · 1966
- Estate of Sparling v. CommissionerUnited States Tax Court · 1973
2 more not listed; retrieve them via the Exa API.