Estate of Christ v. Comm'r
United States Tax Court
Decedent was a widow and a resident of California. She died on Dec. 2, 1961. During the probate of her husband's will, subsequent to his death on Apr. 16, 1952, decedent made an election, effective Sept. 30, 1953, whereby she agreed to transfer all of her share of community property to a testamentary trust created pursuant to the will. The deceased husband's share of the community property was also transferred to the trust.
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Decedent was a widow and a resident of California. She died on Dec. 2, 1961. During the probate of her husband's will, subsequent to his death on Apr. 16, 1952, decedent made an election, effective Sept. 30, 1953, whereby she agreed to transfer all of her share of community property to a testamentary trust created pursuant to the will. The deceased husband's share of the community property was also transferred to the trust. The trust provided that the widow was to be the sole beneficiary of a life interest, with the remainder to be paid to the spouses' son upon the termination of the trust at…
1Opinion of the Court
Estate of Daisy F. Christ, Deceased, Robert Johnson Christ, Executor, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Christ v. Comm'r
Docket Nos. 95357, 1342-64, 6182-65
United States Tax Court
54 T.C. 493; 1970 U.S. Tax Ct. LEXIS 188;
March 19, 1970, Filed
Decisions will be entered under Rule 50.
Decedent was a widow and a resident of California. She died on Dec. 2, 1961. During the probate of her husband's will, subsequent to his death on Apr. 16, 1952, decedent made an election, effective Sept. 30, 1953, whereby she agreed to transfer all of her share of community property…
2Cases cited33 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Helvering v. CliffordSupreme Court of the United States · 1940
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Helvering v. ButterworthSupreme Court of the United States · 1933
- Commissioner v. WemyssSupreme Court of the United States · 1945
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