United States Tax Court June 30, 1954, Docket No. 35733 (Marcus v. Commissioner)

lead-opinion

OPINION.

Johnson, Judge:

Petitioner’s husband died intestate and under Louisiana law one-half of the community estate passed to petitioner in her own right as the surviving widow in community and the remaining half passed to their minor sons, subject, however, to petitioner’s right as usufructuary in the community property inherited by the children.