McElhinney v. Commissioner
United States Tax Court
During the taxable years 1944, 1945, and 1946, petitioner was married and was domiciled in Virginia, a non-community property state. Petitioner received taxable income from his capital investment in a partnership doing business in Texas, a community property state. The partnership was engaged in rice farming, in the grocery business, in an automobile sales agency, and had a small amount of net income from rentals of real estate which the partnership owned.
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During the taxable years 1944, 1945, and 1946, petitioner was married and was domiciled in Virginia, a non-community property state. Petitioner received taxable income from his capital investment in a partnership doing business in Texas, a community property state. The partnership was engaged in rice farming, in the grocery business, in an automobile sales agency, and had a small amount of net income from rentals of real estate which the partnership owned. Petitioner's interest in the partnership was his separate property. Petitioner and his wife each reported one-half of the income…
1Opinion of the Court
OPINION.
Black, Judge:
During the taxable years petitioner was domiciled in Virginia and received income from a partnership which was organized in Texas and engaged in business in Texas. Petitioner’s income from the partnership consisted solely of earnings on his capital investment which was petitioner’s separate property. There is no dispute between the parties as to the net income of the partnership in any of the taxable years; the only issue is whether the petitioner’s distributive ' share of income from the Texas partnership is the separate income of petitioner or the community income of…
2Cases cited7 opinions
- Hammonds v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1939
- Shilkret v. HelveringCourt of Appeals for the D.C. Circuit · 1943
- Trapp v. United StatesCourt of Appeals for the Tenth Circuit · 1949
- Commissioner of Internal Revenue v. SkaggsCourt of Appeals for the Fifth Circuit · 1941
- Johnson v. CommissionerUnited States Tax Court · 1943
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Knollwood Memorial Gardens v. CommissionerUnited States Tax Court · 1966
- Owens v. CommissionerUnited States Tax Court · 1956
- McElhinney v. CommissionerUnited States Tax Court · 1951
- Owens v. CommissionerUnited States Tax Court · 1956
- Owens v. CommissionerUnited States Tax Court · 1956