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Invasions Of The Community Property Income Tax Privileges, Franklin C. Latcham
Invasions Of The Community Property Income Tax Privileges, Franklin C. Latcham
Washington Law Review
For a period of over twenty years the eight community property states have enjoyed the privilege of dividing the total community income of the husband and wife between the spouses for income tax purposes and thus, in the higher income brackets at least, effecting a sizable reduction in tax liability. The basis for this benefit is found in the decisions of the United States Supreme Court, especially in the case of Poe v. Sanborn, wherein the court held that because under the local law of Washington a wife had a vested interest in one half of the community property she …
Liability Of The Entire Community Estate For The Payment Of State Inheritance Tax Where Husband Undertakes To Dispose Of Entire Community Estate By Will And Wife Elects To Take Under The Will, Judson F. Falknor
Washington Law Review
The question suggested by this topic has not been passed upon by the Supreme Court of this state and has already proven troublesome in a good many pending estates. In this paper, the problem will be discussed from the standpoint of the local inheritance tax and community property statutes, without any especial attention to the similar question which arises under the federal estate tax laws. However, while the state tax and the Federal tax are undoubtedly fundamentally different in their nature, it is thought that the solution of the problem as to the state tax will likewise solve it as …