Brooks v. Commissioner
United States Board of Tax Appeals
Petitioner in 1936 and 1937 failed to report one-half of the income of her husband derived from personal services, alleging that by virtue of a contract entered into with her husband she had agreed that his entire income should be his separate property. Held, the evidence is insufficient to disclose a contract of the nature contended for by petitioner, and accordingly she must report one-half of her husband's income from personal services.
1Opinion of the Court
FRANCES C. BROOKS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Brooks v. Commissioner
Docket No. 99708.
United States Board of Tax Appeals
43 B.T.A. 860; 1941 BTA LEXIS 1439;
March 11, 1941, Promulgated
Petitioner in 1936 and 1937 failed to report one-half of the income of her husband derived from personal services, alleging that by virtue of a contract entered into with her husband she had agreed that his entire income should be his separate property. Held, the evidence is insufficient to disclose a contract of the nature contended for by petitioner, and accordingly she must…
2Cases cited1 opinion
- Brooks v. CommissionerUnited States Board of Tax Appeals · 1941