Hay v. Commissioner
United States Tax Court
The property rights of petitioner and his wife held finally determined under the laws of the State of Washington by an interlocutory decree of divorce issued by a court of that State, incorporating a property settlement agreement previously entered into by the parties, and the entire income of a business separately owned by the petitioner from the date of the interlocutory decree to the date of the final decree of divorce held taxable to petitioner.
1Opinion of the Court
Gilbert B. Hay, Petitioner, v. Commissioner of Internal Revenue, Respondent
Hay v. Commissioner
Docket No. 19918
United States Tax Court
13 T.C. 840; 1949 U.S. Tax Ct. LEXIS 26;
November 30, 1949, Promulgated
Decision will be entered for the respondent.
The property rights of petitioner and his wife held finally determined under the laws of the State of Washington by an interlocutory decree of divorce issued by a court of that State, incorporating a property settlement agreement previously entered into by the parties, and the entire income of a business separately owned by the petitioner from the…
2Cases cited13 opinions
- Rogers v. JoughinWashington Supreme Court · 1929
- White v. WhiteWashington Supreme Court · 1945
- Holm v. HolmWashington Supreme Court · 1947
- Mapes v. MapesWashington Supreme Court · 1946
- In re the Estate of MartinWashington Supreme Court · 1923
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