Denise Rodriguez v. the State of Texas

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• allowing consideration offset to reduce amount included in estate even though wife had control over the property until she died
• “The doctrine of election by the surviving spouse where the will deals with the entire community estate is well established under Texas law.”
• the community interest of the decedent would have been included in her gross estate because the “transfer by her to the remaindermen was not completed until her death” under either I.R.C. § 2036 or I.R.C. § 2038

Source: CourtListener parenthetical corpus (CC0).