Opinion

Estate of Carli v. Comm'r

  • 84 T.C. 649
  • 84 T.C. No. 43
  • 1985 U.S. Tax Ct. LEXIS 95
Court
United States Tax Court
Filed
Apr 9, 1985
Status
Published
Author
Nims
On the bench
Jacobs,Dawson,Fay,Simpson,Sterrett,Chabot,Nims,Parker,Whitaker,Cohen,Clapp,Swift,Wilbur,Gerber,Nims,Simpson,Clapp,Jacobs,Korner,Goffe,Shields,Hamblen,Wright
Cited by
14 cases
Authority
More cited than 10.4%

holding that a wife’s waiver, in an antenuptial agreement, of her community property interest in husband’s earnings under California law constituted valid consideration

How later courts described this case

  • holding that a wife’s waiver, in an antenuptial agreement, of her community property interest in husband’s earnings under California law constituted valid consideration

Written by the judges who cited it.

The opinion

Nims, J., concurring: I am in full agreement with the majority, but I think Estate of Johnson v. Commissioner, 77 T.C. 120 (1981), revd. 718 F.2d 1303 (5th Cir. 1983), should be expressly overruled in this case.

Simpson, Clapp, and Jacobs, JJ., agree with this concurring opinion.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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