Legal Opinion
Helvering v. Hickman
Court of Appeals for the Ninth Circuit
Decided May 14, 1934No. 7333PublishedCited by 25 opinions
1Opinion of the Court
WILBUR, Circuit Judge.
The government appeals from a decision of the Board of Tax Appeals sustaining the contention of the respondent Howard C. Hickman that the earnings of his wife did not constitute a part of his taxable income for the year 1923, in view of the agreement between them made in 1906 to the effect that the earnings of the wife should thereafter be her separate property. The Board of Tax Appeals, on sufficient evidence, found the facts to be as follows:
“The petitioner and his wife, Bessie Bar-ríscale Hickman, have been residents of California since their marriage in 1906.
“At the…
2Cases cited16 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Poe v. SeabornSupreme Court of the United States · 1930
- United States v. RobbinsSupreme Court of the United States · 1926
- Hopkins v. BaconSupreme Court of the United States · 1930
- United States v. MalcolmSupreme Court of the United States · 1931
11 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- United States v. Walter D. Brodie, United States of America v. Nancy A. BrodieCourt of Appeals for the Ninth Circuit · 1988
- Sparkman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1940
- Edmonds v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- O'Bryan v. CommissionerCourt of Appeals for the Ninth Circuit · 1945
- Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
20 more not listed; retrieve them via the Exa API.