Owens v. Commissioner
United States Tax Court
1. Petitioner, with her husband, Leo, and their children, was domiciled in St. Paul, Minnesota, prior to 1939. Leo had been a newspaper publisher and after his employment had been terminated, petitioner and Leo, about the middle of 1939, stored their furniture, rented their home, and moved to Carmel, California, where they, with the children, resided in rented furnished homes at various periods. In 1941 Leo acquired newspapers in Harlingen, Brownsville, and McAllen, Texas.
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1. Petitioner, with her husband, Leo, and their children, was domiciled in St. Paul, Minnesota, prior to 1939. Leo had been a newspaper publisher and after his employment had been terminated, petitioner and Leo, about the middle of 1939, stored their furniture, rented their home, and moved to Carmel, California, where they, with the children, resided in rented furnished homes at various periods. In 1941 Leo acquired newspapers in Harlingen, Brownsville, and McAllen, Texas. He took up residence in Harlingen, and in 1943 brought three of the four children to live with him. Petitioner remained…
1Opinion of the Court
OPINION.
TURNER, Judge:
Our first question is whether the income of petitioner and Leo, particularly the fees received by Leo for his services in managing the three Texas newspapers, was properly reported on a community basis. It is fairly well settled, we think, that the ownership of income received from personal services is determined by the laws of the domicile of the earner of such income at the time the income is earned. Herbert Marshall, 41 B. T. A. 1064; Nathamel Shilkret, 46 B. T. A. 1163, affd. 138 F. 2d 925; Benjamin H. McElhinney, Jr., 17 T. C. 7; and Marjorie Hunt, 22 T. C. 228. And…
2Cases cited5 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Hunt v. CommissionerUnited States Tax Court · 1954
- Shilkret v. HelveringCourt of Appeals for the D.C. Circuit · 1943
- Commissioner of Internal Revenue v. CavanaghCourt of Appeals for the Ninth Circuit · 1942
- McElhinney v. CommissionerUnited States Tax Court · 1951
3Cited by2 opinions
- Kamikido v. CommissionerUnited States Tax Court · 1979
- Owens v. CommissionerUnited States Tax Court · 1956