# Jones v. Commissioner > United States Board of Tax Appeals · July 29, 1930 · 20 B.T.A. 391 URL: https://www.frixlaw.com/law-library/cases/4491090 ## Case - **Full name:** IDA M. JONES, ESTATE OF A. SIDNEY JONES, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** July 29, 1930 - **Citations:** 20 B.T.A. 391; 1930 BTA LEXIS 2142 - **Precedential status:** Published - **Opinion:** Opinion of the court by Seawell - **Judges:** Seawell - **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/4491090 ## Opinion text OPINION. Seawell : The case is submitted on the pleadings and our findings of fact show that the sole question for our decision is one of law, which is simply whether it was error for the Commissioner in computing the estate tax to include in the gross estate of the decedent the entire value of the community property. The issue here is controlled by Alois Frank Baumgartner et al., Executors, 17 B. T. A. 289; Katharina Richter, Executrix, 16 B. T. A. 936; Estate of Isidor Rosenberg, 14 B. T. A. 1340; Griffith Hen *392 shaw, Executor, 12 B. T. A. 1441; affd., 31 Fed. (2d) 946; certiorari denied, 280 U. S. 43A); Mary Brent, Executrix, 6 B. T. A. 143; and Talcott v. United States, 23 Fed. (2d) 897. Judgment will be entered for the respondent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4491090. Public record. Not legal advice.