McLarry v. Commissioner
United States Board of Tax Appeals
1. Husband and wife were domiciled in Texas. The wife reported one-half of the income received in 1924 from services rendered by the husband and claimed such amount to be earned income within the provisions of section 209, Revenue Act of 1924. Held, such earnings of the husband are not earned income of the wife. 2. Under the laws of Texas, the wife's interest in community income arises from the marital relationship, irrespective of the performance of any services by her. 3.…
Read the full summary
1. Husband and wife were domiciled in Texas. The wife reported one-half of the income received in 1924 from services rendered by the husband and claimed such amount to be earned income within the provisions of section 209, Revenue Act of 1924. Held, such earnings of the husband are not earned income of the wife. 2. Under the laws of Texas, the wife's interest in community income arises from the marital relationship, irrespective of the performance of any services by her. 3. Quaere, whether the decisions of the state courts need to be considered in determining what constitutes earned income…
1Opinion of the Court
ETHEL HOPKINS MCLARRY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
McLarry v. Commissioner
Docket No. 8490.
United States Board of Tax Appeals
8 B.T.A. 1257; 1927 BTA LEXIS 2708;
November 5, 1927, Promulgated
1. Husband and wife were domiciled in Texas. The wife reported one-half of the income received in 1924 from services rendered by the husband and claimed such amount to be earned income within the provisions of section 209, Revenue Act of 1924. Held, such earnings of the husband are not earned income of the wife.
2. Under the laws of Texas, the wife's interest in community…
2Cases cited1 opinion
- McLarry v. CommissionerUnited States Board of Tax Appeals · 1927