Brittingham v. Commissioner
United States Board of Tax Appeals
Where citizens of the United States reside in a foreign country, the laws of which give to a wife a vested interest in community property, held, under section 1212 of the Revenue Act of 1926, separate income-tax returns filed by husband and wife are proper, and the respondent may not tax the entire income to the husband.
1Opinion of the Court
JUAN F. BRITTINGHAM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
JUAN G. BRITTINGHAM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Brittingham v. Commissioner
Docket Nos. 13557, 16535, 18435, 18535.
United States Board of Tax Appeals
13 B.T.A. 375; 1928 BTA LEXIS 3262;
September 13, 1928, Promulgated
Where citizens of the United States reside in a foreign country, the laws of which give to a wife a vested interest in community property, held, under section 1212 of the Revenue Act of 1926, separate income-tax returns filed by husband and wife are proper, and the…
2Cases cited5 opinions
- United States v. RobbinsSupreme Court of the United States · 1926
- Rigsby v. CommissionerUnited States Board of Tax Appeals · 1927
- Ramming v. CommissionerUnited States Board of Tax Appeals · 1927
- Henry v. CommissionerUnited States Board of Tax Appeals · 1927
- Brittingham v. CommissionerUnited States Board of Tax Appeals · 1928