Andrews v. Commissioner
United States Board of Tax Appeals
1. Ethel Hopkins McLarry,8 B.T.A. 1257, and Laura Rumsey McMicken,10 B.T.A. 302, holding that the "earned income" of the husband in a community property state is not "earned income" of the wife, followed. 2. The dividends here, declared by a national banking corporation which, pursuant to an agreement with its stockholders, of which petitioner was one, were to be paid to trustees appointed by the stockholders, for their account, for the purpose of organizing a subsidiary…
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1. Ethel Hopkins McLarry,8 B.T.A. 1257, and Laura Rumsey McMicken,10 B.T.A. 302, holding that the "earned income" of the husband in a community property state is not "earned income" of the wife, followed. 2. The dividends here, declared by a national banking corporation which, pursuant to an agreement with its stockholders, of which petitioner was one, were to be paid to trustees appointed by the stockholders, for their account, for the purpose of organizing a subsidiary corporation and acquiring its capital stock, said stock to be held in trust for the stockholders of the bank, are taxable…
1Opinion of the Court
MRS. FRANK ANDREWS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Andrews v. Commissioner
Docket No. 46734.
United States Board of Tax Appeals
26 B.T.A. 642; 1932 BTA LEXIS 1277;
July 13, 1932, Promulgated
1. Ethel Hopkins McLarry,8 B.T.A. 1257, and Laura Rumsey McMicken,10 B.T.A. 302, holding that the "earned income" of the husband in a community property state is not "earned income" of the wife, followed.
2. The dividends here, declared by a national banking corporation which, pursuant to an agreement with its stockholders, of which petitioner was one, were to be paid to trustees…
2Cases cited3 opinions
- Andrews v. CommissionerUnited States Board of Tax Appeals · 1932
- McLarry v. CommissionerUnited States Board of Tax Appeals · 1927
- McMicken v. CommissionerUnited States Board of Tax Appeals · 1928