Houston v. Commissioner
United States Board of Tax Appeals
Income earned by the petitioner prior to his marriage, though not collected until thereafter, is nevertheless separate property under the community property laws of California and is therefore taxable to him in its entirety.
1Opinion of the Court
ALBERT J. HOUSTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Houston v. Commissioner
Docket No. 63338.
United States Board of Tax Appeals
31 B.T.A. 188; 1934 BTA LEXIS 1139;
September 19, 1934, Promulgated
Income earned by the petitioner prior to his marriage, though not collected until thereafter, is nevertheless separate property under the community property laws of California and is therefore taxable to him in its entirety.
Homer H. Tooley, C.P.A., for the petitioner.
P. A. Sebastian, Esq., for the respondent.
MORRIS
OPINION.
MORRIS: The respondent having determined a deficiency in…
2Cases cited1 opinion
- Houston v. CommissionerUnited States Board of Tax Appeals · 1934