Malloy v. Commissioner
United States Board of Tax Appeals
1. Real property in the State of Washington, purchased and improved by a husband with capital accumulated by him in a noncommunity property state before he and his wife became domiciled in Washington, held not to be community property. 2. Testator devised his separately owned property in Washington State to his wife as sole executrix and trustee, with full power, in her discretion, to sell, lease, partition, exchange and encumber the same; but with direction to hold the same…
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1. Real property in the State of Washington, purchased and improved by a husband with capital accumulated by him in a noncommunity property state before he and his wife became domiciled in Washington, held not to be community property. 2. Testator devised his separately owned property in Washington State to his wife as sole executrix and trustee, with full power, in her discretion, to sell, lease, partition, exchange and encumber the same; but with direction to hold the same and any increase or substitution thereof together and not distribute it until their youngest child became 21 years old,…
1Opinion of the Court
ADDIE MALLOY, EXECUTRIX, ESTATE OF ANGUS P. MALLOY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Malloy v. Commissioner
Docket No. 43045.
United States Board of Tax Appeals
28 B.T.A. 716; 1933 BTA LEXIS 1079;
July 19, 1933, Promulgated
1. Real property in the State of Washington, purchased and improved by a husband with capital accumulated by him in a noncommunity property state before he and his wife became domiciled in Washington, held not to be community property.
2. Testator devised his separately owned property in Washington State to his wife as sole executrix and trustee, with…
2Cases cited1 opinion
- Malloy v. CommissionerUnited States Board of Tax Appeals · 1933