Minnick v. Commissioner
United States Tax Court
1. Income from farming operations conducted by husband and wife on husband's separately owned farm in the State of Washington held community income to the extent attributable to personal efforts of husband and wife. 2. The fair market value of farm improvements acquired by inheritance determined for depreciation purposes.
1DissentOppeR, J.
We are confronted again by the anomalous position which the community property law has attained in the field of Federal taxation. See William, Kirkman Gray, 5 T. C. 290; reversed (C. C. A., 5th Cir.), 159 Fed. (2d) 834; George K. Bremen, 4 T. C. 1260; Stella Wheeler Bishop, 4 T. C. 588; reversed (C. C. A., 9th Cir.), 152 Fed. (2d) 389; Estate of James F. Waters, 3 T. C. 407. Long before Poe v. Seaborn, 282 U. S. 101, and in fact before Lucas v. Earl, 281 U. S. 111, Mr. Justice Holmes, in an opinion from which there was only one dissent, pointed out:
But tie question before us is with regard to…
2Cases cited11 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Poe v. SeabornSupreme Court of the United States · 1930
- United States v. RobbinsSupreme Court of the United States · 1926
- Warburton v. WhiteSupreme Court of the United States · 1900
- In Re the Estate of WitteWashington Supreme Court · 1944
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