Sherman v. Commissioner
United States Board of Tax Appeals
An agreement which merely provides for the transfer of property from one spouse to the other upon separation does not destroy the marital community composed of the parties thereto.
1Opinion of the Court
OPINION.
Lansdon:
The respondent has determined a deficiency in income tax for the year 1929 in the amount of $7,243.90. The issues pleaded by the petitioner are (1) that the respondent erred in computing her income from a certain trust in the taxable year, and (2) in determining that one half the salary of her husband is taxable to her. In his brief counsel for petitioner abandons the first issue. The *617parties have filed a stipulation which, the Board has accepted and from which the material facts are summarized as follows:
The petitioner is, and lor a long time prior to the taxable year, was…
2Cases cited5 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- United States v. MalcolmSupreme Court of the United States · 1931
- Brown v. BrownCalifornia Supreme Court · 1915
- Olson v. Superior CourtCalifornia Supreme Court · 1917
- In Re Estate of SeilerCalifornia Supreme Court · 1912
3Cited by2 opinions
- Ames v. CommissionerUnited States Board of Tax Appeals · 1934
- Sherman v. CommissionerUnited States Board of Tax Appeals · 1933