Hammonds v. Commissioner
United States Board of Tax Appeals
1. Petitioner Hammonds, married and domiciled with her husband in the State of Oklahoma, a noncommunity property state, acquired in 1930, for her services, certain oil and gas leases in the State of Texas, a community property state. These leases were sold in 1931, from which she derived income.
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1. Petitioner Hammonds, married and domiciled with her husband in the State of Oklahoma, a noncommunity property state, acquired in 1930, for her services, certain oil and gas leases in the State of Texas, a community property state. These leases were sold in 1931, from which she derived income. Held, since the leases so acquired were her separate property under the law of Oklahoma, the presumption, under the law of Texas, that they were community property is overcome by that showing and, therefore, the income therefrom is her separate income, taxable to her. 2. The petitioners are not…
1Opinion of the Court
MAMIE S. HAMMONDS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
FRED P. BRANSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Hammonds v. Commissioner
Docket Nos. 78210, 78211, 85896.
United States Board of Tax Appeals
38 B.T.A. 4; 1938 BTA LEXIS 920;
July 12, 1938, Promulgated
1. Petitioner Hammonds, married and domiciled with her husband in the State of Oklahoma, a noncommunity property state, acquired in 1930, for her services, certain oil and gas leases in the State of Texas, a community property state. These leases were sold in 1931, from which she derived…
2Cases cited15 opinions
- Palmer v. BenderSupreme Court of the United States · 1932
- Thomas v. PerkinsSupreme Court of the United States · 1937
- Tobin v. TobinSupreme Court of Oklahoma · 1923
- Stephens v. StephensCourt of Appeals of Texas · 1927
- Tahona Smokeless Coal Co. v. State Industrial CommissionSupreme Court of Oklahoma · 1930
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