Ames v. Commissioner
United States Board of Tax Appeals
1. A husband and wife in California agreed in writing, October 9, 1930, to separate their properties and income. A decree of absolute divorce was entered in 1931. Held, the husband's salary for 1930 was to the extent received prior to the separation agreement taxable as community income, one half to each, and in the absence of evidence of how much of salary was received before such agreement and how much after, all is taxable as community income, as the Commissioner…
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1. A husband and wife in California agreed in writing, October 9, 1930, to separate their properties and income. A decree of absolute divorce was entered in 1931. Held, the husband's salary for 1930 was to the extent received prior to the separation agreement taxable as community income, one half to each, and in the absence of evidence of how much of salary was received before such agreement and how much after, all is taxable as community income, as the Commissioner determined. 2. No part of the husband's salary in 1931, after such separation agreement of October 9, 1930, is community…
1Opinion of the Court
MURIEL OAKES AMES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Ames v. Commissioner
Docket No. 71811.
United States Board of Tax Appeals
30 B.T.A. 516; 1934 BTA LEXIS 1319;
April 26, 1934, Promulgated
1. A husband and wife in California agreed in writing, October 9, 1930, to separate their properties and income. A decree of absolute divorce was entered in 1931. Held, the husband's salary for 1930 was to the extent received prior to the separation agreement taxable as community income, one half to each, and in the absence of evidence of how much of salary was received before such…
2Cases cited1 opinion
- Ames v. CommissionerUnited States Board of Tax Appeals · 1934