# Baumgartner v. Commissioner > United States Board of Tax Appeals · September 18, 1929 · 17 B.T.A. 289 URL: https://www.frixlaw.com/law-library/cases/4489745 ## Case - **Full name:** ALOIS FRANK BAUMGARTNER, EXECUTORS, ESTATE OF FRANK ALOIS BAUMGARTNER, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** September 18, 1929 - **Citations:** 17 B.T.A. 289; 1929 BTA LEXIS 2317 - **Precedential status:** Published - **Opinion:** Opinion of the court by Morris - **Judges:** Morris - **Cited by:** 0 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/4489745 ## Opinion text *290 OPINION. Morris: The identical question here, that is, whether all or one-half of the community property of husband and wife is subject to Federal estate tax under the Revenue Act of 1921, was considered and disposed of in Griffith Henshaw, Executor, 12 B. T. A. 1441, affirmed in Henshaw v. Commissioner of Internal Revenue, 31 Fed. (2d) 946, and, therefore, the determination of the respondent will be approved to the extent of the stipulated deficiency herein. Judgment will he entered for the respondent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4489745. Public record. Not legal advice.