Estate of Fulmer v. Commissioner
United States Tax Court
H, the decedent, was responsible for certain torts before his death. P, his estate, paid, in accordance with an order of a Texas court, the claims of the victims of such torts entirely out of H's share of the community property. Out of such share, P also paid attorney's fees with respect to such claims. On such facts, the Commissioner moved for summary judgment in his favor.
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H, the decedent, was responsible for certain torts before his death. P, his estate, paid, in accordance with an order of a Texas court, the claims of the victims of such torts entirely out of H's share of the community property. Out of such share, P also paid attorney's fees with respect to such claims. On such facts, the Commissioner moved for summary judgment in his favor. Held: 1. P may deduct the tort judgments and the attorney's fees paid with respect to such claims in full since, under Texas law, it was proper to pay such amounts from the one-half portion of the community property…
1Opinion of the Court
Estate of Vernis Fulmer, Deceased, Lois Fulmer, Executrix, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Fulmer v. Commissioner
Docket No. 14851-83
United States Tax Court
83 T.C. 302; 1984 U.S. Tax Ct. LEXIS 35; 83 T.C. No. 20;
August 30, 1984; As Amended October 2, 1984 August 30, 1984, Filed
Decision will be entered under Rule 155.
H, the decedent, was responsible for certain torts before his death. P, his estate, paid, in accordance with an order of a Texas court, the claims of the victims of such torts entirely out of H's share of the community property. Out of such…
2Cases cited30 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Espinoza v. CommissionerUnited States Tax Court · 1982
- Cool Fuel, Incorporated v. William H. Connett, Etc.Court of Appeals for the Ninth Circuit · 1982
- Dakan v. DakanTexas Supreme Court · 1935
- Shiosaki v. CommissionerUnited States Tax Court · 1974
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