Grant v. Commissioner
United States Board of Tax Appeals
Where a husband and wife domiciled in California enter into a valid agreement that the earnings and salary of the husband after the date thereof shall be the separate income and property of the husband, no part of such earnings and salary is taxable to the wife.
1Opinion of the Court
HELEN E. GRANT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Grant v. Commissioner
Docket Nos. 62029, 65577, 68324.
United States Board of Tax Appeals
29 B.T.A. 760; 1934 BTA LEXIS 1484;
January 16, 1934, Promulgated
Where a husband and wife domiciled in California enter into a valid agreement that the earnings and salary of the husband after the date thereof shall be the separate income and property of the husband, no part of such earnings and salary is taxable to the wife.
Bayley Kohlmeier, Esq., for the petitioner.
C. C. Holmes, Esq., for the respondent.
LANSDON
OPINION.
LANSDON: The…
2Cases cited9 opinions
- United States v. MalcolmSupreme Court of the United States · 1931
- Kaltschmidt v. WeberCalifornia Supreme Court · 1904
- Wren v. WrenCalifornia Supreme Court · 1893
- Smith v. SmithCalifornia Court of Appeal · 1920
- Gray v. PerlisCalifornia Court of Appeal · 1926
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