Porter v. Commissioner
United States Tax Court
Decedent, who died on Nov. 18, 1953, and her former husband resided in New Mexico from the time of their marriage in 1905 until the date of their divorce in 1936 and both separately resided in New Mexico thereafter. No property settlement was made at the time of divorce.
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Decedent, who died on Nov. 18, 1953, and her former husband resided in New Mexico from the time of their marriage in 1905 until the date of their divorce in 1936 and both separately resided in New Mexico thereafter. No property settlement was made at the time of divorce. After decedent's death her two sons approached their father with a view to obtaining from him as heirs of their mother a portion of the property held in their father's name at the date of his divorce from their mother on the basis that such property was community property at the time of divorce and thereafter their mother…
1Opinion of the Court
OPINION
Petitioners contend that at the date of her death Alice owned merely a chose in action or a claim against Porter for her interest in the community property standing in Porter’s name at the date of their divorce. Petitioners refer to section 22-7-22 of the New Mexico Statutes Annotated which provides as follows:
The failure to divide the property on divorce shall not affect the property rights of either the husband or wife, either may subsequently institute and prosecute a suit for division and distribution thereof, or with reference to any other matter pertaining thereto, which could…
2Cases cited25 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Arnett v. ReadeSupreme Court of the United States · 1911
- United States v. Gordon Simmons and I. v. Simmons, Executors of the Estate of B. Hill SimmonsCourt of Appeals for the Fifth Circuit · 1965
- Campbell v. CampbellNew Mexico Supreme Court · 1957
- Strong v. EakinNew Mexico Supreme Court · 1901
20 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Estate of Reynolds v. CommissionerUnited States Tax Court · 1970
- Mathias v. Commissioners of Internal RevenueUnited States Tax Court · 1968
- Estate of Reilly v. CommissionerUnited States Tax Court · 1981
- Estate of Scull v. CommissionerUnited States Tax Court · 1994
- Porter v. CommissionerUnited States Tax Court · 1969
11 more not listed; retrieve them via the Exa API.