Mills v. Commissioner
United States Tax Court
Gift Tax. -- Taxpayer and his wife were residents of California, and each month he paid to his wife one-half of his salary as received. Held, that, under the community property laws of California, the title to one-half of his salary as earned vested in his wife and payments of same to her were not subject to gift tax within the purview of section 1000 (d), Internal Revenue Code. (Sec. 453, Revenue Act of 1942.) Section 86.2 of Regulations 108 disapproved in part.
1Opinion of the Court
OPINION.
Johnson, Judge:
Did the delivery by petitioner to his wife, during the years 1943,1944, and 1945, of one-half of his salary and personal earnings as they were paid to him constitute a taxable gift within the purview of section 1000 (d), Internal Revenue Code?1 This was section 453 of the Revenue Act of 1942 and was applicable to gifts made in the calendar year 1943 and succeeding years. The Revenue Act of 1948 repealed the section by limiting its applicability to gifts made before the enactment of the Revenue Act of 1948 (April 2, 1948).
The substantial portion of section 1000 (d) as…
2Cases cited3 opinions
- United States v. MalcolmSupreme Court of the United States · 1931
- Commissioner v. HarmonSupreme Court of the United States · 1944
- Hogle v. CommissionerUnited States Tax Court · 1946
3Cited by11 opinions
- Heer-Andres Inv. Co. v. CommissionerUnited States Tax Court · 1951
- Carrieres v. CommissionerUnited States Tax Court · 1975
- Commissioner of Internal Revenue v. MillsCourt of Appeals for the Ninth Circuit · 1950
- Bradford v. CommissionerUnited States Tax Court · 1960
- Rickenberg v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
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