Bour v. Commissioner
United States Tax Court
Petitioner's husband filed Federal income tax returns for the years 1941 through 1944 which included petitioner's share of rental income and deductions attributable to various parcels of real property held by them as tenants by the entirety. Such returns were made out only in his name, were signed only by him, claimed an exemption for petitioner as his wife, and stated that she was not filing a separate return.
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Petitioner's husband filed Federal income tax returns for the years 1941 through 1944 which included petitioner's share of rental income and deductions attributable to various parcels of real property held by them as tenants by the entirety. Such returns were made out only in his name, were signed only by him, claimed an exemption for petitioner as his wife, and stated that she was not filing a separate return. For the year 1946, petitioner and her husband filed separate returns; but all the rental income and deductions attributable to the entirety properties were again reported only by…
1Opinion of the Court
Elsie S. Bour, Petitioner, v. Commissioner of Internal Revenue, Respondent
Bour v. Commissioner
Docket No. 35641
United States Tax Court
23 T.C. 237; 1954 U.S. Tax Ct. LEXIS 42;
November 17, 1954, Filed
Decision will be entered for the petitioner.
Petitioner's husband filed Federal income tax returns for the years 1941 through 1944 which included petitioner's share of rental income and deductions attributable to various parcels of real property held by them as tenants by the entirety. Such returns were made out only in his name, were signed only by him, claimed an exemption for petitioner as his…
2Cases cited15 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Harrison v. SchaffnerSupreme Court of the United States · 1941
- Howell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Howell v. CommissionerUnited States Tax Court · 1948
- Kann v. Commissioner of Internal Revenue. Kann's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
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