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it was converted to community property. If the New Mexico ranch
was not converted to community property, we must determine
whether any of the property for which it was exchanged (or the
125-acre Bard parcel4) was converted to community property.
Petitioner argues for any alternative that would make the Bard
property community property.
B. California Ancillary Probate Proceeding
Following decedent’s death, petitioner filed a spousal
property petition in the Superior Court of California, County of
Imperial (the California court), averring that the Bard Property
was community property. Petitioner also requested the California
court (1) to determine that a one-half interest in the Bard
property passed from decedent to petitioner by intestate
succession and (2) to confirm that the remaining one-half
property interest was petitioner’s in her own right. The
petition was granted, the judge finding that petitioner was the
surviving spouse and that “the described property passes to her.”
Petitioner relies on the determinations of the California
court to support her argument that the Bard property was
community property. Respondent argues that the determinations of
the California court do not bind this Court, relying on
Commissioner v. Estate of Bosch, 387 U.S. 456 (1967). We agree
with respondent.
4 See supra note 3.
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