Taurog v. Commissioner
United States Tax Court
A husband and wife contemplating divorce and desirous of settling their property rights without resort to a court for that purpose, divided California community property by an instrument conveying to each his interest therein. The instrument was to be delivered upon divorce and was delivered immediately after divorce. It separately provided for the maintenance and support of the wife.
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A husband and wife contemplating divorce and desirous of settling their property rights without resort to a court for that purpose, divided California community property by an instrument conveying to each his interest therein. The instrument was to be delivered upon divorce and was delivered immediately after divorce. It separately provided for the maintenance and support of the wife. The divorce decree specifically adopted and made a part thereof the agreed provisions dividing the community property and directed that "The plaintiff and defendant are hereby ordered and required to perform all…
1Opinion of the Court
OPINION.
Black, Judge:
The Commissioner, in support of his determination that petitioner made a gift of $118,181.52 to his wife when in 1943 he agreed to an equal division of community property with her, attendant upon their divorce, relies upon section 1000 (d) and section 1002 of the Internal Revenue Code, which are printed in the margin.1
Petitioner denies that he made any gift of property to his wife or had any intention of doing so. He contends that what he did do was to consent to a division of community property with her which had been arrived at after considerable negotiations conducted…
Also in this document: Concurrence.
2Cases cited5 opinions
- Commissioner v. WemyssSupreme Court of the United States · 1945
- Merrill v. FahsSupreme Court of the United States · 1945
- Jones v. CommissionerUnited States Tax Court · 1943
- Converse v. CommissionerUnited States Tax Court · 1945
- McLean v. CommissionerUnited States Tax Court · 1948
3Cited by11 opinions
- Chase National Bank v. CommissionerCourt of Appeals for the Eighth Circuit · 1955
- Harding v. CommissionerUnited States Tax Court · 1948
- Commissioner of Internal Revenue v. Barnard's EstateCourt of Appeals for the Second Circuit · 1949
- The Chase National Bank of the City of New York — Trust Division — and Eileen June McDonald Trustees of the Last Will and Testament of D. G. McDonald Deceased v. Commissioner of Internal Revenue, Eileen June McDonald of the Estate of D. G. McDonald Deceased v. Commissioner of Internal Revenue, Eileen June McDonald Thompson, of the Estate of D. G. McDonald Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1955
- Gardner Trust v. CommissionerUnited States Tax Court · 1953
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