Estate of John Kenly, Deceased, Betty B. Kenly, Personal Representative - Page 19

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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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