Baumgartner v. Commissioner

Board of Tax Appeals

Baumgartner v. Commissioner

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

United States Board of Tax Appeals·Decided September 18, 1929·No. Docket No. 22272.·Published·Cited by 1 cases

Opinion

[290] OPINION.

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] OPINION.

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.

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

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Opinion

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