Legal Opinion
Commissioner of Internal Revenue v. Larson
Court of Appeals for the Ninth Circuit
Decided October 21, 1942No. 10131Published
1Opinion of the Court
131 F.2d 85 (1942)
COMMISSIONER OF INTERNAL REVENUE
v.
LARSON.
No. 10131.
Circuit Court of Appeals, Ninth Circuit.
October 21, 1942.
Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Helen R. Carloss, and Earl C. Crouter, Sp. Assts. to Atty. Gen., for petitioner.
H. B. Jones, of Seattle, Wash., for respondent.
Before GARRECHT, HANEY, and HEALY, Circuit Judges.
HANEY, Circuit Judge.
The question raised by the petition of the Commissioner of Internal Revenue is whether the income from community property in the hands of the executor of the husband's estate, is taxable in its entirety to the estate,…
2Cases cited14 opinions
- Poe v. SeabornSupreme Court of the United States · 1930
- Lang v. CommissionerSupreme Court of the United States · 1938
- In Re Carmack's EstateWashington Supreme Court · 1925
- State ex rel. Guye v. Superior CourtWashington Supreme Court · 1909
- Commissioner of Internal Revenue v. LarsonCourt of Appeals for the Ninth Circuit · 1942
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