Larsen v. Burnet

MARTIN, Chief Justice.

This appeal involves a deficiency in appellant’s individual income tax for the year 1923 in the sum of $1,842.79; and is taken from an order of redetermination of the Board of Tax Appeals reported in 14 B. T. A. 160.

It appears that appellant and his wife moved to the state of Washington in 1906, at which time they possessed no money or other property. From 1906 to 1922 they lived in that state and gradually accumulated considerable property by means of wages, salary, and dividends, which under the community property laws of the state belonged one-half to appellant and…