Digan v. Commissioner
United States Board of Tax Appeals
Out of the sale price of real property in New York, a husband caused an amount to be paid directly by the purchaser to the wife, who had theretofore refused to release her dower. The husband claimed that the amount so paid to the wife was no part of his gross income. Held, the entire sale price inured to the husband and was property used to measure his taxable gain.
1Opinion of the Court
FRANK J. DIGAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Digan v. Commissioner
Docket No. 77529.
United States Board of Tax Appeals
35 B.T.A. 256; 1937 BTA LEXIS 904;
January 12, 1937, Promulgated
Out of the sale price of real property in New York, a husband caused an amount to be paid directly by the purchaser to the wife, who had theretofore refused to release her dower. The husband claimed that the amount so paid to the wife was no part of his gross income. Held, the entire sale price inured to the husband and was property used to measure his taxable gain.
Benedict Ginsberg,…
2Cases cited2 opinions
- Ferguson v. DicksonCourt of Appeals for the Third Circuit · 1924
- Digan v. CommissionerUnited States Board of Tax Appeals · 1937