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
HELEN E. HYMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Hyman v. Commissioner
Docket No. 107504.
United States Board of Tax Appeals
46 B.T.A. 992; 1942 BTA LEXIS 788;
April 21, 1942, Promulgated
It appearing that the separate property of taxpayer was administered by her husband, the income therefrom was community income under the law of Louisiana.
Robert G. Polack, Esq., and M. M. Dienes, C.P.A., for the petitioner.
Homer J. Fisher, Esq., for the respondent.
VAN FOSSAN
OPINION.
VAN FOSSAN: The respondent determined a deficiency of $572.55 in petitioner's income tax for the year…
2Cases cited1 opinion
- Hyman v. CommissionerUnited States Board of Tax Appeals · 1942