McMicken v. Commissioner
United States Board of Tax Appeals
Husband and wife, domiciled in the community property State of Washington, each returned half the income earned from professional services performed by the husband, and each computed an earned income credit on the net income reported. Held that the earnings of the husband are not earned income of the wife.
1Opinion of the Court
*303OPINION.
MoRRis:
Counsel for the petitioners in his brief states that this proceeding is a test case brought for the purpose of having the Board construe the “ earned income ” provision of section 209 of the Revenue Act of 1924 and that the sole question for determination is whether a wife in a community property State is entitled to an “ earned income” credit based upon one-half of the total community “ earned income,” regardless of which spouse rendered the service.
However desirous the petitioner may be to secure a decision on a general question, we deem it our function to decide only those…
2Cited by2 opinions
- Andrews v. CommissionerUnited States Board of Tax Appeals · 1932
- McMicken v. CommissionerUnited States Board of Tax Appeals · 1928