Ames v. Commissioner
United States Board of Tax Appeals
1. A husband and wife in California agreed in writing, October 9, 1930, to separate their properties and income. A decree of absolute divorce was entered in 1931. Held, the husband's salary for 1930 was to the extent received prior to the separation agreement taxable as community income, one half to each, and in the absence of evidence of how much of salary was received before such agreement and how much after, all is taxable as community income, as the Commissioner…
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1. A husband and wife in California agreed in writing, October 9, 1930, to separate their properties and income. A decree of absolute divorce was entered in 1931. Held, the husband's salary for 1930 was to the extent received prior to the separation agreement taxable as community income, one half to each, and in the absence of evidence of how much of salary was received before such agreement and how much after, all is taxable as community income, as the Commissioner determined. 2. No part of the husband's salary in 1931, after such separation agreement of October 9, 1930, is community…
1Opinion of the Court
OPINION.
SteRnhagen :
The respondent determined deficiencies of $1,195.07 for 1930 and $1,445.48 for 1931, in petitioner’s income tax. She complains because respondent added to her taxable income half of her since-divorced husband’s salary for each year as community income. The facts are all stipulated, as follows:
1. On November 13, 1930, there was entered in the Superior Court of the State of California in and for the County of Los Angeles in a certain suit in that court entitled Helen Muriel Ames, plaintiff, vs. Robert Ames, defendant, No. D-89484, an interlocutory judgment, judging that the…
2Cases cited4 opinions
- United States v. MalcolmSupreme Court of the United States · 1931
- Skewes-Cox v. CommissionerUnited States Board of Tax Appeals · 1933
- Grant v. CommissionerUnited States Board of Tax Appeals · 1934
- Sherman v. CommissionerUnited States Board of Tax Appeals · 1933
3Cited by4 opinions
- Jones v. CommissionerUnited States Board of Tax Appeals · 1934
- Ames v. CommissionerUnited States Board of Tax Appeals · 1934
- Ferguson v. CommissionerUnited States Board of Tax Appeals · 1936
- Jones v. CommissionerUnited States Board of Tax Appeals · 1934