Baumgartner v. Commissioner

Board of Tax Appeals

Baumgartner v. Commissioner

17 B.T.A. 289, 1929 BTA LEXIS 2317

CourtUnited States Board of Tax Appeals

DecidedSeptember 18, 1929

DocketDocket No. 22272.

StatusPublished

Cited by1 cases

This text of 17 B.T.A. 289 (Baumgartner v. Commissioner) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Baumgartner v. Commissioner, 17 B.T.A. 289, 1929 BTA LEXIS 2317 (bta 1929).

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Opinion

[290]*290OPINION.

Morris:

The identical question here, that is, whether all or one-half of the community property of husband and wife is subject to Federal estate tax under the Revenue Act of 1921, was considered and disposed of in Griffith Henshaw, Executor, 12 B. T. A. 1441, affirmed in Henshaw v. Commissioner of Internal Revenue, 31 Fed. (2d) 946, and, therefore, the determination of the respondent will be approved to the extent of the stipulated deficiency herein.

Judgment will he entered for the respondent.

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[290]*290OPINION.

Morris:

The identical question here, that is, whether all or one-half of the community property of husband and wife is subject to Federal estate tax under the Revenue Act of 1921, was considered and disposed of in Griffith Henshaw, Executor, 12 B. T. A. 1441, affirmed in Henshaw v. Commissioner of Internal Revenue, 31 Fed. (2d) 946, and, therefore, the determination of the respondent will be approved to the extent of the stipulated deficiency herein.

Judgment will he entered for the respondent.

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17 B.T.A. 289, 1929 BTA LEXIS 2317, Counsel Stack Legal Research, https://law.counselstack.com/opinion/baumgartner-v-commissioner-bta-1929.

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