Ramming v. Commissioner
United States Board of Tax Appeals
1. Depletion allowances corrected in accordance with admitted errors of the Commissioner. 2. Evidence held to establish creation of trust in mineral rights before execution of both the contract to lease and the oil and gas lease on the lands involved. 3. COMMUNITY PROPERTY. - Under statutes of Texas a wife's interest in community income is vested during coverture, and where husband and wife reported their income for 1919 on the community property basis the Commissioner is…
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1. Depletion allowances corrected in accordance with admitted errors of the Commissioner. 2. Evidence held to establish creation of trust in mineral rights before execution of both the contract to lease and the oil and gas lease on the lands involved. 3. COMMUNITY PROPERTY. - Under statutes of Texas a wife's interest in community income is vested during coverture, and where husband and wife reported their income for 1919 on the community property basis the Commissioner is precluded by section 1212 of the Revenue Act of 1926 from taxing the whole of such income to the husband.
1Opinion of the Court
APPEAL OF R. W. RAMMING.
Ramming v. Commissioner
Docket No. 5983.
United States Board of Tax Appeals
6 B.T.A. 188; 1927 BTA LEXIS 3587;
February 18, 1927, Promulgated
1. Depletion allowances corrected in accordance with admitted errors of the Commissioner.
2. Evidence held to establish creation of trust in mineral rights before execution of both the contract to lease and the oil and gas lease on the lands involved.
3. COMMUNITY PROPERTY. - Under statutes of Texas a wife's interest in community income is vested during coverture, and where husband and wife reported their income for 1919 on the…
2Cases cited16 opinions
- Patty v. MiddletonTexas Supreme Court · 1891
- Edwards v. BrownTexas Supreme Court · 1887
- Cullers v. JamesTexas Supreme Court · 1886
- Veramendi v. HutchinsTexas Supreme Court · 1878
- Wright v. Hays' Adm'rTexas Supreme Court · 1853
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