Guste v. Commissioner
United States Tax Court
The petitioner, a resident of Louisiana, had paraphernal property inherited from her father, consisting in large part of a one-third interest in "Antoine's" Restaurant. Her husband is an attorney. The restaurant was leased to her brother, the rental contracted for being deposited in bank in a joint account owned by the three heirs, and subject to the check of the brother-lessee.
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The petitioner, a resident of Louisiana, had paraphernal property inherited from her father, consisting in large part of a one-third interest in "Antoine's" Restaurant. Her husband is an attorney. The restaurant was leased to her brother, the rental contracted for being deposited in bank in a joint account owned by the three heirs, and subject to the check of the brother-lessee. Though her husband acted for the heirs and petitioner in some matters, held, on the facts, that paraphernal property is not shown to have been under his administration so as to require income to be taxed as that of…
1Opinion of the Court
OPINION.
Disney, Jvdge:
The issue here is concerned primarily with income from three sources: Income from the operation of “Antoine’s” Restaurant ; income f rom rentals on properties located ¿it Pleasant Street and Fairmont Drive; and income from annuities. The only question presented is whether the paraphernal property of petitioner was “administered” by her husband. Pertinent provisions of the Louisiana Civil Code are as follows:
Art. 2383. Definition. — All property which is not declared to be brought in marriage by the wife, or to be given her in consideration of the marriage or to belong to…
2Cases cited6 opinions
- Miller v. HandySupreme Court of Louisiana · 1881
- Guss v. MathewsSupreme Court of Louisiana · 1934
- Bank of Coushatta v. CoatsSupreme Court of Louisiana · 1929
- Lazard v. CommissionerUnited States Tax Court · 1945
- Risher v. RisherSupreme Court of Louisiana · 1934
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Theriot v. CommissionerUnited States Tax Court · 1950
- Theriot v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
- Guste v. CommissionerUnited States Tax Court · 1947
- Theriot v. CommissionerUnited States Tax Court · 1950
- Thompson v. CommissionerUnited States Tax Court · 1949