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From 1947 until 1957, the decedent and his wife lived in the state of California. From 1947 until 1957, the decedent and his wife lived in the state of California. While there the husband acquired and had issued in his name shares of stock which remained in his possession until he died in Ohio in 1961. From 1957 until the date of death the husband and wife lived in the state of Ohio. The husband died testate. His executor determined that one-half of 28,700 shares of stock acquired while the couple was domiciled in California became, upon the husband's death, the outright property of the widow under the law of the state of California relating to community property. The courts below affirmed and determined that no tax was due as to her half of the shares. The Tax Commissioner appealed and the court of appeals affirmed. The Tax Commissioner appealed.

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