Kelley v. Commissioner
United States Board of Tax Appeals
Evidence held to establish that certain moneys invested in a coal business were the earnings of husband and wife, as partners. Such investment was their joint property and the income therefrom is not taxable in whole to the husband where separate returns are filed.
1Opinion of the Court
THOMAS F. KELLEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Kelley v. Commissioner
Docket No. 7036.
United States Board of Tax Appeals
9 B.T.A. 834; 1927 BTA LEXIS 2502;
December 23, 1927, Promulgated
Evidence held to establish that certain moneys invested in a coal business were the earnings of husband and wife, as partners. Such investment was their joint property and the income therefrom is not taxable in whole to the husband where separate returns are filed.
George D. Wick, Esq., for the petitioner.
P. M. Clark, Esq., and C. C. Holmes, Esq., for the respondent.
PHILLIPS
This…
2Cases cited1 opinion
- Kelley v. CommissionerUnited States Board of Tax Appeals · 1927