Henry v. Commissioner
United States Board of Tax Appeals
1. On the evidence held that husband and wife were domiciled in the State of Washington during the taxable year. 2. Under the statutes of Washington a wife has a vested interest in community property, and where the husband reported one-half of the income from community property as taxable to him the Commissioner is precluded by section 1212 of the Revenue Act of 1926 from taxing the whole of such income to the husband.
1Opinion of the Court
JOHN HENRY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Henry v. Commissioner
Docket No. 6375.
United States Board of Tax Appeals
6 B.T.A. 131; 1927 BTA LEXIS 3597;
February 10, 1927, Promulgated
1. On the evidence held that husband and wife were domiciled in the State of Washington during the taxable year.
2. Under the statutes of Washington a wife has a vested interest in community property, and where the husband reported one-half of the income from community property as taxable to him the Commissioner is precluded by section 1212 of the Revenue Act of 1926 from taxing the whole…
2Cases cited1 opinion
- Henry v. CommissionerUnited States Board of Tax Appeals · 1927