Jolson v. Commissioner
United States Tax Court
The petitioner, being equally liable with his wife for the payment of the personal income tax owed to the State of California upon an income tax return filed by her in that state for 1939, paid such tax during the calendar year 1940 in the amount of $ 7,062.61. Held, that the amount is a legal deduction from the petitioner's gross income for 1940.
1Opinion of the Court
OPINION.
Smith, Jud.ger.
The sole question presented for the adjudication of this Court is whether the petitioner is entitled to deduct the $7,062.61 income tax paid by him to the State of California upon the income reported by his wife for 1939.
Section 29 of the Personal Income Tax Act of California (Act 8494, amended by Stats. 1939, ch. 915, § 20.5, effective July 22, 1939), provides that:
Sec. 29. Liability for Taxes. The spouse who controls the disposition of or who receives or spends community income as well as the spouse who is taxable on such income shall be liable for the payment of the…
2Cases cited1 opinion
- Magruder v. SuppleeSupreme Court of the United States · 1942
3Cited by11 opinions
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- Finney v. CommissionerUnited States Tax Court · 1976
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