Michna v. Commissioner
United States Board of Tax Appeals
1. HUSBAND AND WIFE - SEPARATE PROPERTY - TEXAS. Where the husband acquired title to property in Texas and paid part of the purchase price prior to his marriage, the fact that some of the purchase price was paid from community property or separate estate of the wife after marriage does not convert the property into community property, but it remains the separate estate of the husband. 2. Id.
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1. HUSBAND AND WIFE - SEPARATE PROPERTY - TEXAS. Where the husband acquired title to property in Texas and paid part of the purchase price prior to his marriage, the fact that some of the purchase price was paid from community property or separate estate of the wife after marriage does not convert the property into community property, but it remains the separate estate of the husband. 2. Id. Oil royalties received by the petitioner in the taxable year from such property constitute his separate income and the Commissioner did not err in taxing the whole of such income to the husband instead of…
1Opinion of the Court
*716OPINION.
Black:
It is the contention of the respondent that the entire amount of the oil royalties and the proceeds of the sale of a one-half interest in the royalties on the 80-acre tract are the separate property of the petitioner and taxable to him. He contends that the character of the 80-acre tract was fixed as the separate property of petitioner prior to his marriage and that it remained the separate property of petitioner, notwithstanding it may have been partially paid for with *717tbe proceeds of community property, or separate property of tbe wife.
Eelative to the gift of the undivided…
2Cases cited9 opinions
- Welder v. LambertTexas Supreme Court · 1898
- Creamer v. BriscoeTexas Supreme Court · 1908
- Stephens v. StephensCourt of Appeals of Texas · 1927
- In re the Estate of MosemanSupreme Court of Louisiana · 1886
- Price v. McAnellyCourt of Appeals of Texas · 1926
4 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Turbeville v. CommissionerUnited States Board of Tax Appeals · 1934
- Newman v. CommissionerUnited States Board of Tax Appeals · 1933
- Sneed v. CommissionerUnited States Board of Tax Appeals · 1934
- Crabb v. CommissionerUnited States Board of Tax Appeals · 1940
- Hannah v. CommissionerUnited States Board of Tax Appeals · 1934
5 more not listed; retrieve them via the Exa API.