Frazier v. Commissioner

MEMORANDUM *

Petitioner Frazier, representative of decedent’s estate, appeals the decision of the Tax Court finding that several structures built on decedent’s land were not removable trade fixtures within the meaning of Cal. Civ.Code § 1019 and were thus taxable improvements to the decedent’s estate. Because we find that the improvements are removable trade fixtures, we reverse.

The relevant facts in this case were stipulated, and the only question before the Tax Court was whether under those facts, the improvements were removable trade fixtures under § 1019. We thus review this question of…