Gessner v. Commissioner
United States Board of Tax Appeals
During the taxable year 1931 the petitioner and his wife, residents of Michigan, received income from property owned in fee simple as tenants by the entireties. Held, that the petitioner is liable to tax upon only one half of the income received from such property.
1Opinion of the Court
*1259OPINION.
Smiti-i:
This is a proceeding for the redetermination of a deficiency in income tax for 1931 of $424.90. The point in issue is whether the petitioner is liable for income tax upon all of the income from property held by himself and his wife as tenants by the entireties or is liable for income tax upon only one half of such income.
The facts were stipulated as follows:
1. Petitioner was during the taxable year 1981 living with his wife, Anna Gessner, and both spouses elected to file and did file separate income tax returns for that year.
2. Petitioner and his wife owned, in fee simple, as…
2Cases cited5 opinions
- Poe v. SeabornSupreme Court of the United States · 1930
- Morrill v. MorrillMichigan Supreme Court · 1904
- American State Trust Co. v. RosenthalMichigan Supreme Court · 1931
- Battjes Fuel & Building Material Co. v. MilanowskiMichigan Supreme Court · 1926
- Bankers Trust Co. v. HumberMichigan Supreme Court · 1933
3Cited by5 opinions
- Rosen v. CommissionerUnited States Tax Court · 1994
- Bacher v. CommissionerUnited States Tax Court · 1977
- Gessner v. CommissionerUnited States Board of Tax Appeals · 1935
- Godson v. CommissionerUnited States Tax Court · 1946
- Shwayder v. CommissionerUnited States Tax Court · 1947