Marshall v. Commissioner
United States Board of Tax Appeals
In July 1933 the petitioner, a British subject married to an English actress, accompanied by his wife went to Los Angeles, California, under a contract to make motion pictures. He was undecided at the time as to how long he would remain in California. Because of his success in motion pictures he decided in October or November 1933 to make California his permanent place of abode. In November 1933 his wife returned to England.
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In July 1933 the petitioner, a British subject married to an English actress, accompanied by his wife went to Los Angeles, California, under a contract to make motion pictures. He was undecided at the time as to how long he would remain in California. Because of his success in motion pictures he decided in October or November 1933 to make California his permanent place of abode. In November 1933 his wife returned to England. In February 1934 she rejoined her husband, accompanied by her baby daughter, and the couple lived together as man and wife in a rented house on Hollywood Boulevard.…
1Opinion of the Court
*1067OPINION.
Smith:
Although the petition filed in this proceeding alleges numerous minor errors made by the respondent in the determination of the net income of the petitioner for the- years 1933, 1934, and 1935, all of which have been denied by the respondent in his answer, the only real question in issue is whether the petitioner’s earnings for the three years in question constituted community property under the California statutes and whether the petitioner is liable to income tax on the entire amount of his earnings.
In his deficiency notice the respondent states with respect to the deficiency…
2Cases cited5 opinions
- United States v. MalcolmSupreme Court of the United States · 1931
- Estate of ThorntonCalifornia Supreme Court · 1934
- In Re the Estate of FreesCalifornia Supreme Court · 1921
- Chambers v. HathawayCalifornia Supreme Court · 1921
- Estate of NicksonCalifornia Supreme Court · 1921
3Cited by13 opinions
- Zaffaroni v. CommissionerUnited States Tax Court · 1976
- Hampton v. CommissionerUnited States Tax Court · 1962
- Estate of Lepoutre v. CommissionerUnited States Tax Court · 1974
- Lane-Burslem v. CommissionerUnited States Tax Court · 1978
- Iona Sutton Lane-Burslem v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Iona Sutton Lane-BurslemCourt of Appeals for the D.C. Circuit · 1981
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