Legal Opinion
Commissioner of Internal Revenue v. Wilson
Court of Appeals for the Fifth Circuit
Decided April 4, 1935No. 7343, 7344PublishedCited by 47 opinions
1Opinion of the Court
SIBLEY, Circuit Judge.
The respondents were married men residing in Texas and under its matrimonial community laws during the years 1925 and 1926. Incomes received by them respectively as beneficiaries of the same trust were held by the Board of -Tax Appeals to be community incomes and were thus taxed. The Commissioner here contends that such incomes were altogether the separate property of the respondents ; but if not, so much of them as came from bonus and royalty payments from oil and gas properties were separate. The.trust involved is sufficient.ly set forth in McCrory v. Commissioner (C.…
2Cases cited19 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Poe v. SeabornSupreme Court of the United States · 1930
- Irwin v. GavitSupreme Court of the United States · 1925
- Stephens County v. Mid-Kansas Oil & Gas Co.Texas Supreme Court · 1923
- United States v. RobbinsSupreme Court of the United States · 1926
14 more not listed; retrieve them via the Exa API.
3Cited by47 opinions
- Willcox v. Penn Mutual Life InsuranceSupreme Court of Pennsylvania · 1947
- Hall v. NiemerWashington Supreme Court · 2009
- Sanders v. CommissionerCourt of Appeals for the Tenth Circuit · 1955
- McGarraugh v. McGarraughCourt of Appeals of Texas · 1943
- McFaddin v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1945
42 more not listed; retrieve them via the Exa API.