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.
1Opinion of the Court
C. Clifford Minnick (Sometimes Known as Clifford C. Minnick), Petitioner, v. Commissioner of Internal Revenue, Respondent
Minnick v. Commissioner
Docket No. 17077
United States Tax Court
14 T.C. 8; 1950 U.S. Tax Ct. LEXIS 301;
January 11, 1950, Promulgated
Decision will be entered under Rule 50.
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…
Also in this document: Dissent.
2Cases cited18 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 Estate of PepperCalifornia Supreme Court · 1910
13 more not listed; retrieve them via the Exa API.