ESTATE OF RAINGER v. COMMISSIONER OF INTERNAL REVENUE, 12 T.C. 483 (1949) ESTATE OF RALPH RAINGER, DECEASED, ELIZABETH RAINGER, EXECUTRIX,PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Docket No. 8995.United States Tax Court. Promulgated March 30, 1949. 1. Decedent transferred all funds held as community property to the separate bank account of his wife in order […]
