2
references are to the Tax Court Rules of Practice and Procedure,
except as otherwise noted.
Harry and Helen Williamson (decedent) were married in
California in 1947, and resided in California until decedent's
death on June 30, 1987. Real estate constituted the majority of
the spouses' community property assets, while a lesser amount of
their community assets consisted of personal property. At all
times during the marriage of decedent and Harry Williamson, Harry
exercised dominion, management, and control over all the couple's
community assets, and legal title to the community real estate
stood solely in Harry's name.
Under decedent's will, she confirmed to Harry his one-half
interest in their community property and intended to dispose of
her one-half interest. After decedent's death, decedent's
executor in September 1987 made demand upon Harry Williamson for
identification and transfer of decedent's one-half interest in
the community assets. A dispute then arose between decedent's
executor and Harry concerning the identification and transfer of
decedent's one-half interest in the community assets. As a
result, decedent's executor brought an action in the California
State courts to establish the claim of decedent's estate to the
community assets, seeking an order directing a transfer of the
property to decedent's estate. Both decedent's estate and Harry
Williamson were represented by counsel in this action. The
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