T.C. Memo. 1996-516
UNITED STATES TAX COURT
ESTATE OF JOHN KENLY, DECEASED,
BETTY B. KENLY, PERSONAL REPRESENTATIVE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5107-95. Filed November 21, 1996.
R determined a deficiency in estate tax on the
theory that certain property titled in decedent's name
was decedent's separately owned property, only one-
third of which passed to decedent's wife. P contends
that no deficiency in estate tax exists because that
property was community property, and decedent’s share
passed to decedent's wife.
Held: The property in issue was decedent's
separate property.
Gregory A. Robinson and Donald W. Harris, for petitioner.
Katherine Holmes Ankeny, for respondent.
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