Crabb v. Commissioner
United States Board of Tax Appeals
1. These proceedings, previously considered at 41 B.T.A. 686, were remanded to the Board (121 Fed.(2d) 1015) in order that "full opportunity may be given [petitioners] to present their case", the question being whether error was committed in holding certain net income, received by petitioners from oil bonuses and oil royalties as a result of oil and gas leases of lands which were their separate property, to be separate rather than community property.
Read the full summary
1. These proceedings, previously considered at 41 B.T.A. 686, were remanded to the Board (121 Fed.(2d) 1015) in order that "full opportunity may be given [petitioners] to present their case", the question being whether error was committed in holding certain net income, received by petitioners from oil bonuses and oil royalties as a result of oil and gas leases of lands which were their separate property, to be separate rather than community property. Upon the basis of additional evidence received as well as evidence already in the record, held, that the income in question was the separate…
1Opinion of the Court
*920OPINION.
Black :
The errors assigned in each petition are set out in full in our previous report, sufra, at page 687. Assignment of error (a) is ■ no longer before the .Board for consideration. Under assignment of error (b) the question is whether certain net income for the calendar year 1936 in the amount of $472,839 is community or separate income.
For the year 1936 Jas. F. Welder Heirs filed a partnership return of income on Form 1065 and reported therein a net income of *921$399,183.50. In their individual returns for the same year each petitioner (for convenience only we shall still refer to…
2Cited by3 opinions
- Crabb v. CommissionerCourt of Appeals for the Fifth Circuit · 1943
- Bosworth v. CommissionerUnited States Tax Court · 1943
- Crabb v. CommissionerUnited States Board of Tax Appeals · 1942