Texas Probate Code: Interstate Succession to Community Property
Quilliam, W. Reed Jr.
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This article debates the pros and cons of the recommended amendment to the Texas Probate Code’s Community Estate section. The author discusses the amendment’s affect on the surviving spouses of intestate decedents. First, the author explains the tax benefits the current Community Estate section provides for large community estates. The author then reasons that the provisions of the Community Estate section should be intended for smaller estates rather than large community estates. The article concludes with a discussion of the problems surviving spouses face with the Community Estate section in its current form and how the proposed amendment could resolve these problems.