Payne v. Commissioner
United States Tax Court
Petitioner, who left husband in Ohio to reside in Texas, and there returned only half of her income for tax purposes on the theory that it was governed by the community property law of Texas, held, individually taxable on her entire income. (Herbert Marshall, 41 B. T. A. 1064; Paul Cavanagh, 42 B. T. A. 1037; affd. (C. C. A., 9th Cir.), 125 Fed. (2d) 366, distinguished.)
1Opinion of the Court
OPINION.
OppeR, Judge:
The question is whether petitioner, a married woman, was entitled to treat her income in the tax years as community income so as to he permitted to report and pay tax on only one-half of the total. Although, as the question comes before us, it requires a determination of the rights and obligations of petitioner as to the payment of taxes, the claim which she makes in this respect is not an initial or independent assertion but derives from the contention that the part of the income on which she seeks to escape tax liability is legally and actually the income of another and…
2Cases cited9 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Blair v. CommissionerSupreme Court of the United States · 1937
- Poe v. SeabornSupreme Court of the United States · 1930
- Freuler v. HelveringSupreme Court of the United States · 1934
- United States v. RobbinsSupreme Court of the United States · 1926
4 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Hibbs v. CommissionerUnited States Tax Court · 1951
- Gooding v. CommissionerUnited States Tax Court · 1956
- Lane-Burslem v. CommissionerUnited States Tax Court · 1978
- Hibbs v. CommissionerUnited States Tax Court · 1951
- Lane-Burslem v. CommissionerUnited States Tax Court · 1978
1 more not listed; retrieve them via the Exa API.