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.
Read the full summary
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
Daniel M. Ebberts and Grace W. Ebberts, Petitioners v. Commissioner of Internal Revenue, Respondent
Ebberts v. Commissioner
Docket No. 1379-67
United States Tax Court
51 T.C. 49; 1968 U.S. Tax Ct. LEXIS 47;
October 14, 1968, Filed
Decision will be entered under Rule 50.
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…
2Cases cited23 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
18 more not listed; retrieve them via the Exa API.