Mathisen v. Commissioner
United States Tax Court
1. Partnership interest acquired with funds borrowed on petitioner's individual credit held, under Washington law, not to be community property but to give rise to income taxable to petitioner individually. E. C. Olson, 10 T. C. 458, followed. 2. Western Construction Co., 14 T. C. 453, affirmed per curiam (C. A. 9) 191 F. 2d 401, in which petitioner was not a party, held not to conclude petitioner's individual tax liability for the years there in issue.
1Opinion of the Court
Elsie Keil Mathisen, Petitioner, v. Commissioner of Internal Revenue, Respondent
Mathisen v. Commissioner
Docket No. 44363
United States Tax Court
22 T.C. 995; 1954 U.S. Tax Ct. LEXIS 132;
July 30, 1954, Filed July 30, 1954, Filed
Decision will be entered for the respondent.
1. Partnership interest acquired with funds borrowed on petitioner's individual credit held, under Washington law, not to be community property but to give rise to income taxable to petitioner individually. E. C. Olson, 10 T. C. 458, followed.
2. Western Construction Co., 14 T. C. 453, affirmed per curiam (C. A. 9) 191 F. 2d 401,…
2Cases cited13 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Commissioner v. TowerSupreme Court of the United States · 1946
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- Lusthaus v. CommissionerSupreme Court of the United States · 1946
- The Evergreens v. NunanCourt of Appeals for the Second Circuit · 1944
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