Marsman v. Commissioner
United States Tax Court
1. The petitioner and her husband at all times pertinent hereto were citizens of the Commonwealth of the Philippines, under the laws of which the community property system prevailed. The petitioner became a resident of the United States in 1940 and continued as such through the years here involved.
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1. The petitioner and her husband at all times pertinent hereto were citizens of the Commonwealth of the Philippines, under the laws of which the community property system prevailed. The petitioner became a resident of the United States in 1940 and continued as such through the years here involved. Prior to their marriage in the Philippines in 1920, petitioner and her husband entered into an oral antenuptial agreement that after marriage the earnings of each spouse and the income from their separate property should be separate income. Held, that under Philippine law the agreement was…
1Opinion of the Court
TURNER, Judge:-
The respondent determined deficiencies of $281,-811.72, $142,298.90 and $152,224.16 in the petitioner’s income tax for 1939, 1940, and 1941, respectively, and a delinquency penalty of $70,452.93 for 1939.
On joint motion of the parties, an order was entered severing for preliminary determination in this proceeding and in the proceedings in Docket Nos. 18590 and 18592, involving deficiencies determined against the petitioner’s husband, J. H. Marsman, and their daughter, Anne Petronella Marsman, for the years 1939,1940, and 1941, the sole issue whether the petitioner, her husband…
2Cases cited16 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Poe v. SeabornSupreme Court of the United States · 1930
- Haggar Co. v. Helvering, Com'r of Internal RevenueSupreme Court of the United States · 1940
- United States v. DickersonSupreme Court of the United States · 1940
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3Cited by43 opinions
- Adams v. CommissionerUnited States Tax Court · 1966
- Brittingham v. CommissionerUnited States Tax Court · 1976
- Hawaiian Trust Company Limited v. United StatesCourt of Appeals for the Ninth Circuit · 1961
- Easson v. CommissionerUnited States Tax Court · 1960
- Estate of Petschek v. CommissionerUnited States Tax Court · 1983
38 more not listed; retrieve them via the Exa API.