Battleson v. Commissioner
United States Board of Tax Appeals
1. HUSBAND AND WIFE. - Where husband and wife entered into a partnership prior to their marriage, while residing in North Dakota, to which each contributed capital in equal amounts and such partnership continued after their marriage, the income and proceeds of the business being invested in other enterprises, the property so acquired belonged one-half to the husband and one-half to the wife and a division between them in 1925 in that proportion was legal, and income from the…
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1. HUSBAND AND WIFE. - Where husband and wife entered into a partnership prior to their marriage, while residing in North Dakota, to which each contributed capital in equal amounts and such partnership continued after their marriage, the income and proceeds of the business being invested in other enterprises, the property so acquired belonged one-half to the husband and one-half to the wife and a division between them in 1925 in that proportion was legal, and income from the notes, stocks and bonds set apart to the wife in the partition of property was her separate income and properly taxable…
1Opinion of the Court
E. W. BATTLESON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Battleson v. Commissioner
Docket No. 39802.
United States Board of Tax Appeals
22 B.T.A. 455; 1931 BTA LEXIS 2112;
February 28, 1931, Promulgated
1. HUSBAND AND WIFE. - Where husband and wife entered into a partnership prior to their marriage, while residing in North Dakota, to which each contributed capital in equal amounts and such partnership continued after their marriage, the income and proceeds of the business being invested in other enterprises, the property so acquired belonged one-half to the husband and one-half…
2Cases cited8 opinions
- Poe v. SeabornSupreme Court of the United States · 1930
- Mitchel v. CommissionerUnited States Board of Tax Appeals · 1924
- Sunlin v. CommissionerUnited States Board of Tax Appeals · 1927
- Battleson v. CommissionerUnited States Board of Tax Appeals · 1931
- First Nat'l Bank v. CommissionerUnited States Board of Tax Appeals · 1928
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