Woodall v. Commissioner
United States Board of Tax Appeals
1. On January 14, 1932, approximately one year after her husband had left their home in California, petitioner instituted an action for divorce on the ground of desertion. During the pendency of the suit, on April 20, 1932, they entered into a written property settlement.
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1. On January 14, 1932, approximately one year after her husband had left their home in California, petitioner instituted an action for divorce on the ground of desertion. During the pendency of the suit, on April 20, 1932, they entered into a written property settlement. Interlocutory decree was entered April 26, 1932, and final decree of divorce was granted May 2, 1933. Friendly relationship was maintained between the parties but they never became reconciled and never again lived together as husband and wife. Held, the earnings of the petitioner were her separate income under section 169 of…
1Opinion of the Court
*101OPINION.
Mellott :
The position of the respondent is that under the above facts the petitioner’s ,earnings were her separate property. He relies partially upon section 169 of the Civil Code of California, which is as follows:
The earnings and accumulations of the wife, and of her minor children living with her or in her custody, while she is living separate from her husband, are the separate property of the wife.
In Makeig v. United Security Bank and Trust Co. (1931), 112 Cal. App., 138; 296 Pac. 673, the court construed the phrase “living separate”, as used in the above section, as applying “to…
2Cases cited22 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Arnold v. LeonardTexas Supreme Court · 1925
- Brown v. BrownCalifornia Supreme Court · 1915
- Stephens v. StephensCourt of Appeals of Texas · 1927
- London Guarantee & Accident Co. v. Industrial Accident CommissionCalifornia Supreme Court · 1919
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3Cited by2 opinions
- Woodall v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1939
- Woodall v. CommissionerUnited States Board of Tax Appeals · 1938