Stewart v. Commissioner
United States Board of Tax Appeals
1. In Texas, the husband's assignment to the wife of his interest in the future community income from the separate property of his wife, does not relieve him from income tax on that assigned income. 2. Under theTexas Community Property Law, husband and wife are each taxable upon one-half of the net community income after the deduction of the allowable expenses incident to its production.
1Opinion of the Court
MELLIE ESPERSON STEWART, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Stewart v. Commissioner
Docket No. 68781.
United States Board of Tax Appeals
35 B.T.A. 406; 1937 BTA LEXIS 882;
February 5, 1937, Promulgated
1. In Texas, the husband's assignment to the wife of his interest in the future community income from the separate property of his wife, does not relieve him from income tax on that assigned income.
2. Under theTexas Community Property Law, husband and wife are each taxable upon one-half of the net community income after the deduction of the allowable expenses incident to its…
2Cases cited20 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Burnet v. HarmelSupreme Court of the United States · 1932
- Kahn v. KahnTexas Supreme Court · 1900
- Cauble v. Beaver-Electra Refining Co.Texas Supreme Court · 1925
- Sharp v. ZellerSupreme Court of Louisiana · 1902
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