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OPINION
A decedent's gross estate includes all property to the
extent of the decedent's interest therein at the time of his
death. See sec. 2033. A decedent's interest in property is
determined by State law. See Morgan v. Commissioner, 309 U.S.
78, 80 (1940).
Under California law, a fixture is a thing that is so
attached to realty as to be considered in law a part of the
realty itself. See Cal. Civ. Code sec. 660 (West 1982).
Generally, a tenant of real property has no right to remove
fixtures from the leased premises, regardless of whether the
tenant placed the fixtures there at his own expense. See Cal.
Civ. Code sec. 1013 (West 1982). However, where fixtures are
placed on leased premises for the purposes of trade (i.e., trade
fixtures), a tenant has a limited right to remove those fixtures.
Section 1019 of the California Civil Code provides:
A tenant may remove from the demised premises, any
time during the continuance of his term, anything
affixed thereto for purposes of trade, * * * if the
removal can be effected without injury to the premises,
unless the thing has, by the manner in which it is
affixed, become an integral part of the premises.
Cal. Civ. Code sec. 1019 (West 1982). The improvements placed on
the land by FNF were "trade fixtures" within the meaning of
California Civil Code section 1019.
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Last modified: May 25, 2011