McMicken v. Commissioner
United States Board of Tax Appeals
Husband and wife, domiciled in the community property State of Washington, each returned half the income earned from professional services performed by the husband, and each computed an earned income credit on the net income reported. Held that the earnings of the husband are not earned income of the wife.
1Opinion of the Court
LAURA RUMSEY MCMICKEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
EMMA P. CHADWICK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
McMicken v. Commissioner
Docket Nos. 5027, 6917.
United States Board of Tax Appeals
10 B.T.A. 302; 1928 BTA LEXIS 4141;
January 27, 1928, Promulgated
Husband and wife, domiciled in the community property State of Washington, each returned half the income earned from professional services performed by the husband, and each computed an earned income credit on the net income reported. Held that the earnings of the husband are not earned…
2Cases cited1 opinion
- McMicken v. CommissionerUnited States Board of Tax Appeals · 1928