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eBook details

• Title: Certification From United States Court Of Appeals For Ninth Circuit V. Commissioner Of Internal Revenue
• Author : Supreme Court of Washington
• Release Date : January 26, 1982
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 73 KB

Description

This is a federal estate tax case wherein appellee, Commissioner of Internal Revenue, sought to recover $24,412.84 in estate taxes from appellant, Estate of Mattias Arnold Madsen. A deficiency was noted for failure to include one-half of the proceeds of a $200,000 life insurance policy in the gross estate of Mr. Madsen. The United States Tax Court ruled that one-half of the insurance proceeds were includable in the estate under the Internal Revenue Code of 1954, 26 U.S.C. § 2042(2). An appeal was taken to the United States Court of Appeals for the Ninth Circuit. A majority of the hearing panel expressed its belief that the Tax Court's decision was contrary to  the community property laws of Washington, but certified the case to

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