Turbeville v. Commissioner
United States Board of Tax Appeals
1. Use of community labor and funds in negotiating oil and gas leases on separate property of petitioner located in Texas does not impress bonuses and royalties when received with community character. 2. Oral agreement between petitioner and her husband that all income and revenues from her properties should belong one half to each, does not relieve petitioner of tax liability on entire income. 3. Bonuses and royalties received under oil and gas leases in Texas are not rents…
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1. Use of community labor and funds in negotiating oil and gas leases on separate property of petitioner located in Texas does not impress bonuses and royalties when received with community character. 2. Oral agreement between petitioner and her husband that all income and revenues from her properties should belong one half to each, does not relieve petitioner of tax liability on entire income. 3. Bonuses and royalties received under oil and gas leases in Texas are not rents and revenues. 4. Where a woman in Texas executed an oil and gas lease on her land prior to marriage, reserving a…
1Opinion of the Court
ALLIE M. TURBEVILLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Turbeville v. Commissioner
Docket Nos. 43733, 47900, 55553, 64334, 64560.
United States Board of Tax Appeals
31 B.T.A. 283; 1934 BTA LEXIS 1117;
October 12, 1934, Promulgated
1. Use of community labor and funds in negotiating oil and gas leases on separate property of petitioner located in Texas does not impress bonuses and royalties when received with community character.
2. Oral agreement between petitioner and her husband that all income and revenues from her properties should belong one half to each, does not…
2Cases cited44 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Burnet v. HarmelSupreme Court of the United States · 1932
- Poe v. SeabornSupreme Court of the United States · 1930
- Palmer v. BenderSupreme Court of the United States · 1932
- Arnold v. LeonardTexas Supreme Court · 1925
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