Sherman v. Commissioner
United States Board of Tax Appeals
An agreement which merely provides for the transfer of property from one spouse to the other upon separation does not destroy the marital community composed of the parties thereto.
1Opinion of the Court
EDNA SMART SHERMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Sherman v. Commissioner
Docket No. 65593.
United States Board of Tax Appeals
29 B.T.A. 616; 1933 BTA LEXIS 912;
December 21, 1933, Promulgated
An agreement which merely provides for the transfer of property from one spouse to the other upon separation does not destroy the marital community composed of the parties thereto.
E. D. Turner, Esq., for the petitioner.
E. A. Tonjes, Esq., for the respondent.
LANSDON
OPINION.
LANSDON: The respondent has determined a deficiency in income tax for the year 1929 in the amount of…
2Cases cited1 opinion
- Sherman v. CommissionerUnited States Board of Tax Appeals · 1933