Henderson's Estate v. Commissioner of Internal Revenue

HOLMES, Circuit Judge.

Hunt Henderson died testate on June 21, 1939. His wife survived him. The spouses were life-long residents of Louisiana. Petitioners are the executors and executrix under his will. The estate was composed in part of community property, and there were community debts outstanding.

The first question is whether one-half of the income from the community property for that part of the calendar year falling after decedent’s death was taxable to the widow by reason of her marital rights or whether, as the Tax Court held, the entire community income was taxable to the decedent’s…