Ebberts v. Commissioner
United States Tax Court
T, on accrual basis, operated a sole proprietorship, of which his married son was an employee. The son and the son's wife resided in a community property State (California) and employed the cash basis of accounting. Certain bonuses earned by the son were not in fact paid by T during the respective years or within 2 1/2 months thereafter.
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T, on accrual basis, operated a sole proprietorship, of which his married son was an employee. The son and the son's wife resided in a community property State (California) and employed the cash basis of accounting. Certain bonuses earned by the son were not in fact paid by T during the respective years or within 2 1/2 months thereafter. T concedes that one-half of such bonuses, allocable to the son's one-half community property interest, is nondeductible by virtue of sec. 267(a)(2), I.R.C. 1954. Held, the remaining one-half allocable to the son's wife's community property interest is…
1Opinion of the Court
OPINION
Raum, Judge:
The Commissioner determined the following de-ficiences in income tax against petitioners:
Tear Deficiency
1961-$2,957. 65
1962 - 390.21
1963 _ 3, 094. 90
1964 _ 3, 288.19
Petitioners are husband and wife; they filed their joint income tax returns for the calendar years 1961-64 with the district director of internal revenue at Los Angeles, and they resided in Wbittier, Calif., when their petition herein was filed. The wife is a petitioner solely by virtue of the joint returns, and the husband will sometimes hereinafter be referred to as petitioner. The only issue presently in…
2Cases cited22 opinions
- United States v. MalcolmSupreme Court of the United States · 1931
- McWilliams v. CommissionerSupreme Court of the United States · 1947
- Sanderson v. NiemannCalifornia Supreme Court · 1941
- Girard Trust Co. v. United StatesSupreme Court of the United States · 1926
- Graham v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1938
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3Cited by11 opinions
- Hassen v. CommissionerUnited States Tax Court · 1974
- Fink v. United StatesUnited States Court of Claims · 1972
- Solano v. CommissionerUnited States Tax Court · 1974
- Decker v. CommissionerUnited States Tax Court · 1987
- Doty v. CommissionerUnited States Tax Court · 1983
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