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ESTATE OF BAILEY v. C.I.R.

No. 83-4114.

741 F.2d 801 (1984)

ESTATE OF Roberta L. BAILEY, Deceased, and Joseph W. Bailey, III, Independent Executor, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Fifth Circuit.

September 17, 1984.

Attorney(s) appearing for the Case

Brown, Maroney, Rose, Barber & Dye, E. Richard Criss, Jr., Austin, Tex., for petitioner.

Lisa A. Prager, Asst. Atty. Gen., Glenn L. Archer, Jr., Jonathan S. Cohen, Michael L. Paup, Chief, Appellate, Sec., Tax Div., Dept. of Justice, Washington, D.C., for respondent.

Before CLARK, Chief Judge, BROWN and HIGGINBOTHAM, Circuit Judges.

JOHN R. BROWN, Circuit Judge:

In this appeal from a decision of the United States Tax Court, 79 T.C. 441, the estate of Roberta L. Bailey, as represented by her son Joseph W. Bailey, III, claims the Tax Court erred in including in Mrs. Bailey's estate property that should have passed to Joseph III upon the death of his father in 1943. Under Texas law, upon the father's death, one-half of the community property should have passed to...

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