Hyman v. Commissioner
United States Board of Tax Appeals
It appearing that the separate property of taxpayer was administered by her husband, the income therefrom was community income under the law of Louisiana.
1Opinion of the Court
OPINION.
Van Foss an :
The respondent determined a deficiency of $572.55 in petitioner’s income tax for the year 1938. This determination was based chiefly on the holding that in the absence of administration of petitioner’s separate property by her husband, such property maintained its separate character and income therefrom could not be reported as community income.
At the hearing petitioner admitted the correctness of respondent’s adjustment as to an item of $873.91 “dues disallowed” and $107.97 capital gain. Respondent conceded error in adding to petitioner’s income an item of $217.05 as…
2Cases cited5 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Succession of AndrusSupreme Court of Louisiana · 1913
- Guss v. MathewsSupreme Court of Louisiana · 1934
- Jolley v. Vivian Oil Co.Supreme Court of Louisiana · 1912
- Risher v. RisherSupreme Court of Louisiana · 1934
3Cited by4 opinions
- Mitchell v. CommissionerUnited States Tax Court · 1969
- Commissioner v. HymanCourt of Appeals for the Fifth Circuit · 1943
- Hyman v. CommissionerUnited States Board of Tax Appeals · 1942
- Mitchell v. CommissionerUnited States Tax Court · 1969