Estate of Mattias Arnold Madsen, Norma v. Madsen v. Commissioner of Internal Revenue
690 F.2d 164, 50 A.F.T.R.2d (RIA) 6230, 1982 U.S. App. LEXIS 24861
This text of 690 F.2d 164 (Estate of Mattias Arnold Madsen, Norma v. Madsen v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Ninth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Estate of Mattias Arnold Madsen, Norma v. Madsen v. Commissioner of Internal Revenue, 690 F.2d 164, 50 A.F.T.R.2d (RIA) 6230, 1982 U.S. App. LEXIS 24861 (9th Cir. 1982).
Opinion
This court’s opinion of October 2, 1981, 659 F.2d 897 (9th Cir. 1981) certified the following question to the Supreme Court of Washington:
In Washington, is a life insurance policy naming the deceased spouse as the insured and the surviving spouse as the beneficiary and owner, though the premiums were paid out of community funds, the separate property of the surviving spouse?
The Washington court’s opinion, reported in 97 Wash.2d 792, 650 P.2d 196 (1982), concludes:
We hold that RCW 48.18.440(1) does not convert community property life insurance policies into the separate property of the beneficiary spouse.
The judgment of the Tax Court herein is affirmed.
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Related
Estate of Mattias Arnold Madsen, Norma v. Madsen v. Commissioner of Internal Revenue
659 F.2d 897 (Ninth Circuit, 1981)
Estate of Madsen v. Commissioner of Internal Revenue
650 P.2d 196 (Washington Supreme Court, 1982)
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Bluebook (online)
690 F.2d 164, 50 A.F.T.R.2d (RIA) 6230, 1982 U.S. App. LEXIS 24861, Counsel Stack Legal Research, https://law.counselstack.com/opinion/estate-of-mattias-arnold-madsen-norma-v-madsen-v-commissioner-of-ca9-1982.