Melczer v. Commissioner
United States Board of Tax Appeals
1. Under section 302(e) of the Revenue Act of 1924 there should be included in the gross estate of the decedent the full value of property acquired by the decedent and his wife as joint tenants prior to and subsequent to the passage of the Revenue Act of 1924. 2. The fact that such property was acquired by the decedent and his wife, residents of California, with community property does not establish that any part of such property "originally belonged" to the wife within the…
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1. Under section 302(e) of the Revenue Act of 1924 there should be included in the gross estate of the decedent the full value of property acquired by the decedent and his wife as joint tenants prior to and subsequent to the passage of the Revenue Act of 1924. 2. The fact that such property was acquired by the decedent and his wife, residents of California, with community property does not establish that any part of such property "originally belonged" to the wife within the meaning of the statute so as to exclude any part of it from the decedent's gross estate, since the wife had no vested…
1Opinion of the Court
EMMA MELCZER, AS EXECUTRIX OF THE ESTATE OF JOSEPH MELCZER, DECEASED, AND EMMA MELCZER, SURVIVING WIDOW AND JOINT TENANT OF SAID DECEDENT, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Melczer v. Commissioner
Docket No. 25444.
United States Board of Tax Appeals
23 B.T.A. 124; 1931 BTA LEXIS 1926;
May 8, 1931, Promulgated
1. Under section 302(e) of the Revenue Act of 1924 there should be included in the gross estate of the decedent the full value of property acquired by the decedent and his wife as joint tenants prior to and subsequent to the passage of the Revenue Act of 1924.
2. The…
2Cases cited17 opinions
- Tyler v. United StatesSupreme Court of the United States · 1930
- United States v. RobbinsSupreme Court of the United States · 1926
- Kennedy v. McMurrayCalifornia Supreme Court · 1915
- In Re Estate of HarrisCalifornia Supreme Court · 1915
- In Re Estate of GurnseyCalifornia Supreme Court · 1918
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