Blackburn v. Commissioner
United States Tax Court
Income -- Community Property -- Estate During Period of Administration -- Section 161 (a) (3). -- Following Barbour v. Commissioner, 89 Fed. (2d) 474, it is held, that all of the income from the entire Texas community property is taxable to the estate of a deceased member of the community during the period of administration of that spouse's estate. Sec. 161 (a) (3).
1Opinion of the Court
Estate of Catherine Cox Blackburn, E. A. Blackburn, Administrator, Petitioner, v. Commissioner of Internal Revenue, Respondent
Blackburn v. Commissioner
Docket No. 15624
United States Tax Court
11 T.C. 623; 1948 U.S. Tax Ct. LEXIS 59;
October 14, 1948, Promulgated
Decision will be entered for the respondent.
Income -- Community Property -- Estate During Period of Administration -- Section 161 (a) (3). -- Following Barbour v. Commissioner, 89 Fed. (2d) 474, it is held, that all of the income from the entire Texas community property is taxable to the estate of a deceased member of the community during…
2Cases cited1 opinion
- Blackburn v. CommissionerUnited States Tax Court · 1948