Mitchell v. Commissioner
United States Board of Tax Appeals
J. A. Mitchell and his former wife, Jewell L. Mitchell, residents of the State of Texas, created a trust in 1928, the income of which was to be paid in part on their mutual indebtedness, in part to J. A. Mitchell, and in part to Jewell L. Mitchell for the support of herself and their two minor children.
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J. A. Mitchell and his former wife, Jewell L. Mitchell, residents of the State of Texas, created a trust in 1928, the income of which was to be paid in part on their mutual indebtedness, in part to J. A. Mitchell, and in part to Jewell L. Mitchell for the support of herself and their two minor children. Jewell L. Mitchell obtained a divorce in 1929 and in the divorce decree a division of the property then held by the trustee was made by the court and the trust agreement was in general approved. In income tax returns filed for 1933 Jewell L. Mitchell reported for tax one-half of the net income…
1Opinion of the Court
*1340OPINION.
Smith :
The respondent has determined that all the income of the trust for 1933 is taxable as community income of petitioner and his present wife, Ernestine Mitchell. The correctness of this determination is the sole issue before the Board.
The petitioner’s contentions are that the amount paid to Jewell Li. Mitchell in 1933 out of the income of the trust fund created by her and J. A. Mitchell prior to their divorce in 1929 was not the income of the petitioner; that the payments were not made in lieu *1341of alimony or in discharge of any legal obligation of the petitioner; that under the…
2Cases cited5 opinions
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Helvering v. StokesSupreme Court of the United States · 1935
- Freybe v. TiernanTexas Supreme Court · 1890
- San Antonio & A. P. Ry. Co. v. BoyedCourt of Appeals of Texas · 1918
- Snell v. HamCourt of Appeals of Texas · 1912
3Cited by2 opinions
- Mitchell v. CommissionerUnited States Board of Tax Appeals · 1938
- Pearce v. CommissionerSupreme Court of the United States · 1942