¶2The issue here is controlled by Talcott v. United States, 23 Fed. (2d) 897. Cf. also our decision in Mary Brent, Executrix, 6 B. T. A. 143 and Griffith Henshaw, Executor, 12 B. T. A. 1441.
¶3Decision will be entered for respondent.
14 B.T.A. 1340
Rosenberg v. Commissioner
United States Board of Tax Appeals
Decided January 16, 1929
United States Board of Tax Appeals · decided 1929-01-16
Under the laws of California, upon the death of the husband, the wife takes her portion of the community estate as heir of the husband and the whole of the community estate is properly included in the gross estate of the husband for purposes of Federal estate tax. Mary Brent, Executrix,6 B.T.A. 143.
Cited by 4 later decisions — most recently June 1933
1 federal appellate ·
Relies on Henshaw v. Commissioner · Brent v. Commissioner
Good law ✅— No negative treatment on recordhow we know
Decided 1929-01-16
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