Droge v. Commissioner
United States Board of Tax Appeals
Petitioner and his wife each purchased two tickets in the Irish Hospitals' Sweepstakes and contemporaneously agreed, that if any ticket won, the proceeds whould be shared equally. One of the tickets purchased by petitioner won and he, in compliance with the agreement, immediately paid over to his wife one-half of the amount received.
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Petitioner and his wife each purchased two tickets in the Irish Hospitals' Sweepstakes and contemporaneously agreed, that if any ticket won, the proceeds whould be shared equally. One of the tickets purchased by petitioner won and he, in compliance with the agreement, immediately paid over to his wife one-half of the amount received. Held, that although the agreement was void and unenforceable, nevertheless, since it was specifically complied with, petitioner is taxable only upon the portion which he retained, the portion received by the wife having been reported as gross income by her, and…
1Opinion of the Court
CHRISTIAN H. DROGE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Droge v. Commissioner
Docket No. 79632.
United States Board of Tax Appeals
35 B.T.A. 829; 1937 BTA LEXIS 832;
April 2, 1937, Promulgated
Petitioner and his wife each purchased two tickets in the Irish Hospitals' Sweepstakes and contemporaneously agreed, that if any ticket won, the proceeds whould be shared equally. One of the tickets purchased by petitioner won and he, in compliance with the agreement, immediately paid over to his wife one-half of the amount received. Held, that although the agreement was void and…
2Cases cited11 opinions
- United States v. SullivanSupreme Court of the United States · 1927
- McKenna v. CommissionerUnited States Board of Tax Appeals · 1925
- Frey v. CommissionerUnited States Board of Tax Appeals · 1925
- Goodrich v. . HoughtonNew York Court of Appeals · 1892
- Crutchfield v. RamboCourt of Appeals of Texas · 1905
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