Texas Attorney General Opinion: C-361 Page: 1 of 3
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AUTIN, ASIAIi,
Arro, -,RNEY 41.ENE=MAL. December 11, 1964
Honorable Robert S. Calvert Opinion No. C-361
Comptroller of Public Accounts
Capitol Station Re: Method of computing
Austin, Texas inheritance taxes
where husband wills
to third parties his
community one-half
interest in govern-
ment bonds payable
Dear Mr. Calvert: to himself or his wife.
You have advised us of the following facts in connection
with the above captioned matter. The decedent in question
died testate leaving a will which contained, among others,
the following provision:
". . .All other personal property
which I may own at the time of my
death, including but not limited to my
community one-half interest in all
community United States Government
Bonds, howsoever they may be inscribed,
I bequeath to my beloved children,
Allen Bates, Doris Mae Cotton, and
Betty Sevilla, share and share alike."
The attorney for the estate takes the position that the
decedent's community one-half interest in the government bonds
should be distributed for inheritance tax purposes to the
three children named in the will rather than to the surviving
wife. We do not agree in view of the decision in Free v.
Bland, 369 U.S. 663 (1962).
In the Free case, government bonds were purchased with
community funi-and issued to "Mr. or Mrs." Free who were
residents of Texas. Mrs. Free had a son by a previous
marriage. At Mrs. Free's death, the husband claimed exclusive
ownership of the bonds; and the son, who was the principal
beneficiary under his mother's will, claimed an interest in
the bonds by virtue of the Texas community property laws.-1713 -
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Texas. Attorney-General's Office. Texas Attorney General Opinion: C-361, text, December 11, 1964; (https://texashistory.unt.edu/ark:/67531/metapth268779/m1/1/?rotate=90: accessed June 28, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.