United States , 64-2 U.S.T.C. 2004-160 , aff'd , 433 F.3d 1044 ( 2006 ) , 1 9817 , 14 A.F.T.R.2d 5082 ( E.D.Wash . 11.30.1 1964 ) , 7.30.3 Severson , Werson ... 2003 ) , 10.4.7 338 ( 1973 ) , acq . , 1978-1 C.B. 2 , aff * d , Sears v .
In Murphy , the Ninth Circuit said " [ W ] e think Congress did not intend that the surviving spouse in a community ... be a new basis for the onehalf interest that is in the decedent's estate , just as is true of Dr. Murphy's estate .
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