# Estate of Carli v. Comm'r

> United States Tax Court · April 9, 1985 · 84 T.C. 649

URL: https://www.frixlaw.com/law-library/cases/4485333

## Case

- **Full name:** Estate of Joseph M. Carli, Robert J. Carli v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** April 9, 1985
- **Citations:** 84 T.C. 649; 84 T.C. No. 43; 1985 U.S. Tax Ct. LEXIS 95
- **Precedential status:** Published
- **Opinion:** Concurrence by Nims
- **Judges:** 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 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4485333

## How later opinions describe it (automated extraction)

- 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

## Opinion text

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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4485333. Public record. Not legal advice.