Gray v. Commissioner
United States Tax Court
Petitioner and his wife were domiciled in Louisiana and filed separate returns for the taxable year 1941 on the community property basis. During the taxable year petitioner received income in the form of oil royalties, bonuses, and restored depletion as a result of oil leases of his separate property. There were no prenuptial or other agreements between petitioner and his wife with respect to such income and the marital community of acquets and gains existed between them.
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Petitioner and his wife were domiciled in Louisiana and filed separate returns for the taxable year 1941 on the community property basis. During the taxable year petitioner received income in the form of oil royalties, bonuses, and restored depletion as a result of oil leases of his separate property. There were no prenuptial or other agreements between petitioner and his wife with respect to such income and the marital community of acquets and gains existed between them. Held, under the law of Louisiana, the above mentioned income from the oil leases represented rent and as such was the…
1Opinion of the Court
William Kirkman Gray, Petitioner, v. Commissioner of Internal Revenue, Respondent
Gray v. Commissioner
Docket No. 5192
United States Tax Court
5 T.C. 290; 1945 U.S. Tax Ct. LEXIS 137;
June 21, 1945, Promulgated
Decision will be entered under Rule 50.
Petitioner and his wife were domiciled in Louisiana and filed separate returns for the taxable year 1941 on the community property basis. During the taxable year petitioner received income in the form of oil royalties, bonuses, and restored depletion as a result of oil leases of his separate property. There were no prenuptial or other agreements between…
Also in this document: Dissent.
2Cases cited3 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Commissioner v. HarmonSupreme Court of the United States · 1944
- Gray v. CommissionerUnited States Tax Court · 1945