Estate of Levert v. C.I.R., 081153 FEDTAX, 36748

Docket Nº:36748.
Opinion Judge:Arundell, Judge:
Party Name:ESTATE OF MOLLIE J. LEVERT, (DECEASED) J. ALFRED LEVERT, EXECUTOR, Petitioner. v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Attorney:Robert A. Ainsworth, Jr., Esq., for the petitioner. Marl B. Peek, Esq., for the respondent.
Case Date:August 11, 1953
Court:United States Tax Court

12 T.C.M. (CCH) 896 (1953)

ESTATE OF MOLLIE J. LEVERT, (DECEASED) J. ALFRED LEVERT, EXECUTOR, Petitioner.

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 36748.

United States Tax Court

August 11, 1953

Taxation of income from property in another state-rents from separately owned realty in Alabama held properly taxed as the separate property of a wife domiciled in Louisiana-the law of situs, not of domicile, controls in the case of realty, and under this law, the rents were separate and not community property.-

Robert A. Ainsworth, Jr., Esq., for the petitioner.

Marl B. Peek, Esq., for the respondent.

1. Real or immovable property is exclusively subject to the law of the state in which it is situated, and no interference with it by law or any other sovereignty is permitted.

2. Rents from realty situated in Alabama, separately owned by the wife, are taxable to her individually and not to the marital community domiciled in Louisiana, even though such rents constitute community income under the laws of Louisiana.

MEMORANDUM FINDINGS OF FACT AND OPINION

The respondent determinated a deficiency of $3,003.03 in the income tax of the decedent, Mollie J. Levert, for the taxable year 1945. This action is brought by her estate through J. Alfred Levert, the executor, to test the correctness of that determination.

The sole issue to be decided herein is whether rents from realty situated in the State of Alabama and the separate property of decedent, who was domiciled in the State of Louisiana, were community income or whether they were taxable as the separate income of decedent. The remaining issues raised in the deficiency notice have been conceded by respondent and can be disposed of under Rule 50.

FINDINGS OF FACT

Mollie J. Levert, the decedent, and J. Alfred Levert were wife and husband throughout the taxable year 1945 and until the time of her death on February 1, 1948, and during this period they were domiciled in the City of New Orleans, State of Louisiana.

Decedent was the owner of an undivided one-twelfth interest in and to certain real property situated in the City of Birmingham, State of Alabama, such undivided one-twelfth interest having been inherited by her. Throughout the taxable year 1945, the Florence Agency of Birmingham, Alabama, collected the rents on said real property and disbursed the net income...

To continue reading

FREE SIGN UP