Case Name: Alois Frank Baumgartner et al., Executors, Estate of Frank Alois Baumgartner, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1929-09-18
Citations: 17 B.T.A. 289
Docket Number: Docket No. 22272
Parties: Alois Frank Baumgartner et al., Executors, Estate of Frank Alois Baumgartner, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 17
Pages: 289–290

Head Matter:
Alois Frank Baumgartner et al., Executors, Estate of Frank Alois Baumgartner, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 22272.
Promulgated September 18, 1929.
Chester A. Gwinn, Esq., for the petitioner.
L. 8. Pendleton, Esq., for the respondent.

Opinion:
OPINION.
Morris:
The identical question here, that is, whether all or one-half of the community property of husband and wife is subject to Federal estate tax under the Revenue Act of 1921, was considered and disposed of in Griffith Henshaw, Executor, 12 B. T. A. 1441, affirmed in Henshaw v. Commissioner of Internal Revenue, 31 Fed. (2d) 946, and, therefore, the determination of the respondent will be approved to the extent of the stipulated deficiency herein.
Judgment will he entered for the respondent.